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2008 (4) TMI 679 - HC - VAT and Sales TaxWhether, on the facts and in the circumstances of the case, the Tribunal is right to hold that tax is exigible for photographs as execution of works contract? Whether, on the facts and in the circumstances of the case, the conclusion of the Tribunal is perverse due to non-consideration and misconsideration of facts and law and, therefore, it is liable to be set aside for re-hearing? Held that:- We answer the first question in the negative and the second question in the affirmative. We thus answer both the questions in favour of the assessee and against the Revenue.
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