1964 (9) TMI 38

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..... f advertisement by customers. The nature of his work appears to be this. The customers give him orders for painting. Some of them supply boards on which the paintings have to be painted. In other cases, the assessee himself buys the boards and paints on them, and sells the paintings. The department has excluded from the assessable turnover those cases where he had painted on boards supplied by cus .....

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..... hat most of these advertisement paintings are intended for cinema producers. Even such paintings require a great deal of skill. The paintings have to be drawn on large sized boards, suitable for appreciation by people who look at them even from a distance. It cannot be denied that in drawing such paintings, art and skill are involved and that the customers seek the services of the painter principa .....

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