VISHWA VIMOHAN JHA Vs. STATE OF MEGHALAYA

JUDGEMENT

(1.) The core question that arises for consideration in this appeal is to whether the photo paper used in the printing of positive prints by the photographers in their work is a transfer of property in the goods? In other words, when a photographer makes a positive print on a photo paper from a negative on the order of customer and hands over that photograph to the customer, any sale of photo paper is involved in the transaction on which sales tax is leviable under the Meghalaya Finance (Sales Tax) Act.

(2.) The aforesaid question has arisen in the following circumstances.

(3.) Appellant-writ petitioner is a proprietor of a firm known as M/s Colour Calcutta, Kacheri Road, Shillong. He runs a colour photo lab and undertakes the job of developing photographs from the negative belonging to the customers. In other words, he is running a photography shop. The appellant had obtained registration under the Central Sales Tax Act for importing material required in the business of photography from outside the State of Meghalaya. The said certificate wajs issued to the appellant by the Superintendent of Taxes, Circle-6 on 19.1.95 bearing registration No. KH/CST/7762 dated 27.1.94. The firm of the petitioner has been registered as ;a processing unit-processing of film rollJs and making colour prints for customers.