JOINT COMMERCIAL TAX OFFICER MADRAS Vs. STATE OF TAMIL NADU
LAWS(SC)-1990-9-53
SUPREME COURT OF INDIA
Decided on September 13,1990

STATE OF TAMIL NADU,JOINT COMMERCIAL TAX OFFICER,MADRAS Appellant
VERSUS
PANKAJAMMAL,DEVAR FILMS Respondents




JUDGEMENT

KULDIP SINGH - (1.)ORDER
(2.)THESE appeals and the connected special leave petitions filed by the State Government and the sales tax authorities raise a common question of law whether an agreement for the exploitation of a cinematograph film for distribution and exhibition amounts to sale within the meaning of the Madras General Sales Tax Act. The High Court answered the question in favour of the assessee placing reliance on its earlier decision in A.V. Meiyappan v. Commissioner of Commercial Taxes [1967] 20 STC 115 (Mad.).
After hearing learned counsel for the parties, we find that the view taken by the Madras High Court by following the decision in Meiyappan's case [1967] 20 STC 115 (Mad.), is correct. In this view, the appeals and the special leave petitions fail and are accordingly dismissed. There will be no order as to costs.

Appeals and special leave petitions dismissed.

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