V. K. SINGHAL, J.

( 1 ) ALL these appeals are disposed of by this common judgment since the controversy is common.

( 2 ) THE facts of Keshoram Surindranath Photo-Mag (P) Ltd. , are taken into consideration. The appellant carries on the business of taking photographs and supplying prints thereof, making enlargements from negatives given by the customers and preparing positive prints from the negatives brought by the customers. A consolidated amount is charged depending upon the work involved and the size and number of prints required. It is contended that the photographs of one person cannot be sold to another as it is a non-marketable commodity and the contract is one of pure skill and labour from which the desired results are obtained. After the photograph is taken or film is "received developing and processing of the film is done under controlled temperature, chemical involvement and time-limit. The quality of print is the result of technical knowledge and expertise. After the film is exposed it passes through four chemical stages, (a) Developer, where the latest image or immersion is developed ; (b) Bleach, where the film is colour dried ; (c) Fixture, where colour dried film

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