{"id":143906,"date":"1971-06-30T00:00:00","date_gmt":"1971-06-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-sales-tax-vs-patel-india-pvt-ltd-on-30-june-1971"},"modified":"2016-04-03T10:13:55","modified_gmt":"2016-04-03T04:43:55","slug":"commissioner-of-sales-tax-vs-patel-india-pvt-ltd-on-30-june-1971","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-sales-tax-vs-patel-india-pvt-ltd-on-30-june-1971","title":{"rendered":"Commissioner Of Sales Tax vs Patel India Pvt. Ltd. on 30 June, 1971"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Sales Tax vs Patel India Pvt. Ltd. on 30 June, 1971<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1971 28 STC 516 Bom<\/div>\n<div class=\"doc_author\">Author: Mody<\/div>\n<div class=\"doc_bench\">Bench: Mody, Y Chandrachud<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER  <\/p>\n<p> Mody, A.C.J.  <\/p>\n<p> 1. In this application, which is under section 34(2) of the Bombay Sales Tax Act, 1953, the petitioner prays for a direction for having two questions of law referred to this court. The two questions, as framed, are, without a doubt, questions of law as they involve the construction of a contract in writing. Both the questions turn on a determination whether the contract, on its true construction, was a contract for sale of goods or whether it was for a work of art. The contract is entered into between the Central Government and a dealer under which the dealer agreed to shoot, direct, produce, edit, title and in all respects complete a 33 mm. talkie-film on the subject of handloom industry, with background music and commentary in Hindi, of the length of about 2,000 ft. and after completion to deliver to the buyer the original picture negative, sound track, etc., of that film. The contract contains several terms as to what the film was to contain and for checking, supervision, etc. by the Government. The Tribunal has held, on a construction of this contract, that the contract was for a work of art and not for sale of goods. We have gone through the relevant terms of the contract. It is clear to our mind that this is not a contract for sale of goods. The production of the picture stipulated for in the contract was really a production of a work of art which really involved the skill of an artists. Under the circumstances, although construction of a document would be a question of law, and it would be so in this case also, we are satisfied that, on a construction of the contract, the reasons for holding that the contract was for a work of art are so overwhelming that no useful purpose would be served in directing a reference to be made. It may be stated that an attempt was made before the authorities to split up the price, part being allocable to sale of goods and the rest to be treated as appertaining to the production of a work of art. That attempt failed and that aspect does not survive for consideration nor has it been raised in this petition.\n<\/p>\n<p> 2. We therefore dismiss the petition and discharge the Rule with costs.\n<\/p>\n<p> 3. Petition dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court Commissioner Of Sales Tax vs Patel India Pvt. Ltd. on 30 June, 1971 Equivalent citations: 1971 28 STC 516 Bom Author: Mody Bench: Mody, Y Chandrachud ORDER Mody, A.C.J. 1. In this application, which is under section 34(2) of the Bombay Sales Tax Act, 1953, the petitioner prays for a direction for [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[11,8],"tags":[],"class_list":["post-143906","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Sales Tax vs Patel India Pvt. 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