The judgment of the Court was delivered by

DR. B. P. SARAF, J. - By these references under section 61(1) of the Bombay Sales Tax Act, 1959, the Maharashtra Sales Tax Tribunal has referred the following common questions of law, which arise out of three orders passed by it in similar factual circumstances in three different cases, to this Court for opinion :

(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the supply of additional prints by the opponents to their customers from the negatives supplied by the customers was not a contract for sale but was a contract for work, labour and skill ?

(2) Whether, on the facts and in the circumstances of the case and on a correct interpretation of the provisions of the Copy Rights Act, 1957, the Tribunal was correct in its conclusion that there could be no sale of the additional prints by the opponents in favour of their customers as the customers themselves had the copy-rights in the prints ?

(3) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in concluding that the finished products were not wholly owned by the opponents and, therefore, ther