In the High Court of Judicature at Madras Dated : 10.12.2009 Coram : The Honourable Mr.Justice K.RAVIRAJA PANDIAN and The Honourable Mr.Justice M.M.SUNDRESH WRIT PETITION NOS.4468 AND 4469 OF 2000 M/s.Dass Colour Lab rep.by its Partner Mr.A.Jesudass ...Petitioner in both Writ Petitions Vs 1. The Tamilnadu Taxation Special Tribunal, Singaravelar Maligai Rajaji Salai, Madras-1. 2. The Sales Tax Appellate Tribunal (Main Bench), City Civil Court Building, Madras-104. 3. The Appellate Assistant Commissioner (CT) III, Kuralagam Building, V Floor Madras-108. 4. The State of Tamilnadu, rep.by the Deputy Commercial Tax Officer, T.Nagar (East), No.46, Greenways Road, Chennai-28. 5. State of Tamilnadu, rep.by Commissioner & Secretary to Government, Department of Commercial Taxes & Religious Endowments, Fort.St.George, Madras-9. ...Respondents in both Writ Petitions PETITIONS under Article 226 of The Constitution of India praying for the issuance of Writs of Certiorari to call for the records on the file of the first respondent in its proceedings in TC Nos.313 and 314 of 1999 dated 21.1.2000 in confirming the order of the second respondent in its proceedings in TMP.Nos.963 of 1995 and 526 of 1997 in Tribunal Appeal Nos.928 of 1995 and 572 of 1997 dated 6.10.1998 in confirming the order of the third respondent in proceedings in AP.Nos.499 of 1995 and 279 of 1996 respectively dated 19.5.1995 and 17.1.1997 and that of the fourth respondent relating to the assessment years 1989-90 and 1990-91 https://hcservices.ecourts.gov.in/hcservices/ and quash the same as illegal, incompetent and without jurisdiction. For Petitioner : Mr.V.Raghavachari For Respondents 3 to 5 : Mr.Haja Nazirudeen, SGP O R D E R (ORDER OF THE COURT WAS MADE BY K.RAVIRAJA PANDIAN,J) The writ petitions have been filed by the assessee seeking for the issuance of Writs of Certiorari to call for and quash the records on the file of the first respondent relating to TC.Nos.313 and 314 of 1999 dated 21.1.2000. 2. The question of law to be decided in these cases is as to whether the developing and printing of the films by the assessee is accessible to sales tax and if so, whether it is to be construed as works contract or outright sale ? 3. We have heard the learned counsel for the petitioner as well as the learned counsel for the respondent – Department. 4. The issue involved in these writ petitions is squarely covered by a decision of the Division Bench of this Court dated 6.8.2007 made in WP.No.19378 of 2003, in which one of us is a party, wherein the earlier judgments of the Supreme Court as well as this Court and other High Courts have been taken into consideration and it was ultimately held that the activity of the petitioner in developing and printing photographs and photographic business are only to be regarded as works contract and liable to taxation under Section 3B of the Tamilnadu General Sales Tax Act. 5. Following the said decision, these writ petitions are dismissed in terms of the order passed in WP.No.19378 of 2003 dated 6.8.2007 by holding that the activity of the petitioner is liable to be taxed only under Section 3B of the said Act. No costs. However, the Authorities are directed to frame assessment in respect of the transaction of the assessee under Section 3B of the said Act. Sd/- Asst. Registrar //True Copy// Sub Asst. Registrar https://hcservices.ecourts.gov.in/hcservices/ To 1. The Tamilnadu Taxation Special Tribunal, Singaravelar Maligai Rajaji Salai, Madras-1. 2. The Sales Tax Appellate Tribunal (Main Bench), City Civil Court Building, Madras-104. 3. The Appellate Assistant Commissioner(CT) III, Kuralagam Building, V Floor, Madras-108. 4. The Deputy Commercial Tax Officer, State of Tamilnadu, T.Nagar (East), No.46, Greenways Road, Chennai-28. 5. The Commissioner & Secretary to Government, State of Tamilnadu, Department of Commercial Taxes & Religious Endowments, Fort.St.George, Madras-9. + 1 cc to V.Raghavachari, Advocate SR No.67548 RS WP.NOS.4468 & 4469 OF 2000 RJ(CO) SR/17.12.2009 https://hcservices.ecourts.gov.in/hcservices/