SMT. K. K. USHA, J. - These writ petitions come before us by way of a reference as a learned single Judge found that the contentions raised by the petitioners have far reaching consequences.

2. Photography and its allied activities - a pure work of art outside the purview of works contract ? - is the question raised in these writ petitions. Where photographic cameras started clicking during the regime of Queen Victoria, much impressed by the modern gadget, the Queen expressed an apprehension to Alfred Chalon, the artist, whether photography might ruin his profession - portrait painting. He replied, "Ah, non, Madame, the photography cannot flattere". But the petitioners before us would contend that as much artistic skill and talent is required to be invested in a photograph as in a portrait painted. According to them, photography is a work of art. They quote in their support, observations made by the apex Court in Assistant Sales Tax Officer v. B. C. Kame [1977] 39 STC 237.

3. Photography is the art of fixing an optical image by photochemical means. The word photography means "drawing a picture with light'. The picture is "drawn" by the glass lens in the front of the camera