DASS COLOUR LAB Vs. TAMILNADU TAXATION SPECIAL TRIBUNAL

JUDGEMENT

(1.) THE writ petitions have been filed by the assessee seeking for the issuance of Writs of Certiorari to call for and quash the records on the file of the first respondent relating to TC. Nos. 313 and 314 of 1999 dated 21. 1. 2000.

(2.) THE question of law to be decided in these cases is as to whether the developing and printing of the films by the assessee is accessible to sales tax and if so, whether it is to be construed as works contract or outright sale ?

(3.) WE have heard the learned counsel for the petitioner as well as the learned counsel for the respondent Department.