- (1.) The respondent has been served but has not chosen to put in an appearance.
(2.) The High Court answered the question stated below in the negative and in favour of the assessee. The question is : "Whether on the facts and circumstances of the case, the Tribunal was justified in holding that bringing out brass deities as per the requirement of the customers would amount to sale and not work of art or a works contract. "the State is in appeal by special leave.
(3.) The High Court very rightly relied upon the factual finding which was the very foundation of the question that was referred. The factual finding was, in the words of the Tribunal, "these moorties are sold by weight. The sample produced before us also do not show that the brass moorties are of a personalised nature. Nothing special and distinguishing thing has been observed in those deities. Therefore, it cannot be said that these moorties are of a highly skilled goods and the work of art. On the basis of these facts, we are inclined to come to the conclusion that the brass deities sold by the appellant are commodities and not the work of art. " Based upon this finding of the Tribunal, the question should have been answered in the affirmative and in favour of the Revenue and that is how we, setting aside the judgment and order under challenge, answer the question.;