Case Name : CIT Vs. Prasad Film Laboratories (P.) Ltd.
Citation :  225 ITR 348 (AP)
Court : Andhra pradesh high court
Schedule : Eleventh schedule
Meaning : The meaning of cinematograph film remains the same both in the popular sense as well as in the technical sense. Chambers’ twentieth century dictionary defines ‘cinematograph’ as an apparatus for projecting a series of instantaneous photographs so as to give a moving representation of a scene, with or without reproduction of sound. A film is defined as a sheet or ribbon of celluloid or the like prepared with such a coating for ordinary photographs or for instantaneous photographs for projection by cinematograph; a motion picture, or connected series of motion pictures setting forth a story.
Entry 60 in list i of the seventh schedule to the constitution of india is ‘sanctioning of cinematograph films for exhibition’. Under this entry, the cinematograph act has been enacted. Section 2(c) defines cinematograph. Similarly, the copyright act defines ‘cinematograph film’ in section 2(f). A comparison of these definitions with dictionary meaning indicates that both in common parlance and in technical language the words ‘cinematograph film’ refer to a film containing picture and sound fit for exhibition and which is generally referred to as feature film in the field of entertainment. Such cinematograph films are produced by exposing raw films and developing the same to yield a negative. The positive prints are thereafter made by using the negative film, the base for the purpose of exhibition of the picture through a projector.