[Civil Appeal No.6709 of 2004]. The facts of the present case reveal that the appellant started manufacturing duplicate CDs from a master tape/CD issued to them by a distributor who had copyright in the contents of the CD. The following chain will show exactly how the present transaction of job work is done. The artist/lyricist who is the owner of copyright parts with the copyright for a certain consideration to a producer of music which music/picture is then captured on video CD and CD. The producer in turn parts with such copyright in favour of a distributor who, ultimately, gets the said CDs duplicated as has been stated aforesaid by the appellant on job work basis, and who then sells the CDs in the market to the ultimate customer. The facts also demonstrate that the appellant/assessee is only given the master CD from which it duplicates such master tape/CD on blank CDs that are owned by it and then sold to the distributor copyright holder, having paid a lump sum royalty to the producer of the music which is on the CD.
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