( 1 ) IN this case stated by the Commissioner of Sales Tax under Section 13 (1) of the Madhya Bharat Sales Tax Act, 1950, the contest is as regards the liability of the Petitioner Messrs. D. Masanda and Co. , to pay sales tax in respect of photographic goods and materials imported by him during the year 1952-53 and used by him in his business activities as a photographer. Under Section 3 CD (a)of the Act and the notification issued by the Government on 22nd May, 1950, in exercise of its powers under Section 5 of the Act, sales tax at the rate of Rs. 6-4-0 per cent is payable by importers of "scientific apparatus of every kind, cameras, camera lenses and other photographic material. The relevant entry in the notification prescribing the rate of sales tax reads as follows: during the year 1952-1953, the assessee imported photographic material of the value of Rs. 37,559/ -. Of these goods materials of the value of Rs. 11,900/- were, according to the tax-payer, utilised by him in taking Photographs and supplying copies thereof to the order of his customers on payment. Before the taxing authority, the asses-see contended that he could not be assessed to sales tax on the value