TMI Blog1989 (6) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act. 2.. The petitioner is proprietor of a photo studio known as M/s. Studio Sen Sen situated at Agartala. He carries on the business of buying and selling photographic goods and also buying photographic materials for use by him in taking photographs and supplying prints thereof to the customers or making enlargement of the photographs or making prints out of negatives supplied by his clients. A consolidated amount depending upon the work involved and the number of prints is charged from the clients as consideration. 3.. The petitioner is registered as a dealer under the Tripura Sales Tax Act, 1976, (hereinafter "the Act"). The petitioner submitted his return of the turnover for the periods ending 31st March, 1977, 31st March, 1978 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and, as such, the receipts from such works contract were rightly not included by him in the return of turnover. 4.. The Superintendent, Taxes, however, did not follow the aforesaid decision of the Supreme Court. He observed that the petitioner could not have the benefit of purchasing any material at a concessional rate if the goods or anything processed out of it was not saleable and on that basis held that there was no justification for leaving an amount of Rs. 1,98,460.44 (representing the value of purchases of materials used in preparation of photographs, etc.) as non-taxable and accordingly, added the estimated sale value thereof in the taxable turnover of the petitioner. The additions made in 5 assessments for the periods ending 31s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale had been disposed of by the petitioner by way of sale transaction. We have considered the facts of the case and the submissions of the learned counsel for both the parties. It is now well-settled by the decision of the Supreme Court in B.C. Kame [1977] 39 STC 237, that the occupation of a photographer, except in so far as he sells the goods purchased by him, is essentially one of skill and labour. The admitted position in the present case is that the petitioner is a photographer by occupation. He also sells certain photographic goods purchased by him and tax has been paid in respect of sales of such goods made by him. No tax has been paid on the amount received in respect of works contract undertaken by him as a photographer. There is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tute, no tax can be imposed by inference. 8.. In the instant case, apparently, there is no sale either of the materials used in the preparation of photograph or of the photograph itself. What is to be seen is whether in such a situation, there is any provision in the Act which empowers the authorities to levy tax on the assumed sales of certain goods on the ground that the said goods were brought by the dealer from outside the State at concessional rate of tax or free of tax by issue of "C" forms or in other words that the goods brought at concessional rate of tax from outside the State were not used for the purposes for which they were purchased. 9.. We have perused the provisions of the Tripura Sales Tax Act, 1976. Section 3 of the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urchased on the strength of "C" form issued under the Central Sales Tax Act were not used for the purposes for which they were purchased, he could have taken any action against the dealer for such misuse as might be permissible under the said Act. There is a specific provision in section 10(b) of the Central Sales Tax Act to deal with such a situation. But that cannot be a ground for levying tax under the Tripura Sales Tax Act without there being a sale of such goods in the State of Tripura. 10.. In view of what is stated above, we are of the opinion that no tax can be levied under the Tripura Sales Tax Act in respect of materials used by the petitioner as a photographer in the works contract undertaken by him as there is no "sale" of suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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