VISHWA VIMOHAN JHA Vs. STATE OF MEGHALAYA

JUDGEMENT

(1.) THE core question that arises for consideration in this appeal is as 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 arison in the following circumstances.

(3.) THE Sales Tax authorities in Meghalaya seized 36 number of rolls of Agfa colour photo paper on 28.11.1994 at Byrnihat Check Gate. The said photo printing paper was being carried in a tourist taxi in six cardboard boxes. The said taxi was detained by the Superintendent of Taxes at the aforesaid barrier and the goods were seized. The Superintendent of Taxes at the barrier issued the following endorsement: