R. V. RAVEENDRAN, J.

( 1 ) THE petitioners are carrying on the business of hiring audio visual and multimedia equipments. They claim that they have purchased public address systems (mikes, speakers cassette. /disc players, amplifiers, etc.) video camera and equipment, LCD projectors, lighting and other equipments and have also engaged several technicians, for their said business.

( 2 ) THE procedure adopted by each petitioner for conducting their business is stated to be as follows : (i) A customer contacts the petitioner for providing audio/visual service for his programme or event. After assessing the need and availability of the equipment and suitable operator/technician to operate them on the specified dates, the petitioner accepts the order. The engagement is for short durations ranging from few hours to few days. (ii) The stores department of petitioner release the necessary equipment under a gate pass showing the name of the technician/ operator who will be in-charge of such equipment, the mode of transport and the time, date and venue of the programme/event. (iii) The equipment is transported to the venue of the programme under the supervision of the petitioner's employee

Click Here to Read the rest of this document