9911796707
TMI Blog1952 (7) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... 1948. The assessees appeal- ed to the Assistant Commissioner, who reduced the amount on which the assessment had been made. The assessment at the appellate stage was reduced to the turnover from 2,002 maunds despatched to the jute presses as consignees. A petition of revision was filed against the appel- late order. It was urged before the Commissioner of Taxes that the quantity of jute in question was despatched to Calcutta for sale as ready goods by the assessees' Calcutta agents. The jute presses were shown as consignees, because there were then restrictions on booking and the jute could be consigned only to jute presses. According to the assessees, the jute presses were benami transferees. In regard to this contention the Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act is there that the jute was despatched to the jute mills, as consignees, by the petitioner as consignor. Along with the despatches, there was transfer of property in goods from the consignor to the consignee and at least for deferred payment. Subsequent developments, if any, are im- material. At the point of despatch and within the State (of Assam), there was at least a transfer of property and a sale under Section 2 (12) even without the Explanation thereunder." Section 2 (12) of the Assam Sales Tax Act, 1947, defines "sale" as follows: " 'sale' with all its grammatical variations and cognate expressions means any transfer of property in goods by any person for cash or deferred payment or other valuable consideration, and includes a tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the allegations made. If jute presses were not ostensible consignees, they would be con- signees for consideration. The finding of fact arrived at in these cir- cumstances was that jute presses not having been shown to be benami consignees, were consignees for consideration ; the payment of which if not made before despatch, must have been deferred. It appears that the assessees did endeavor to substantiate their alle- gations at the proper stage. The statement of facts contained in the reference has not been challenged even before us. The only contention raised by the learned counsel for the assessee is that this case is covered by a Division Bench decision of this Court in Ramniwas Satyanarayan v. Commissioner of Taxes, Assam(1). The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the goods to the consignee if any appropriation was necessary. It was open to the seller to reserve his right of disposal over the goods until certain conditions were fulfilled. This apparently was not done. There was no such contention in this case. In the absence of any reservation of the right of disposal over the goods, the property in goods would pass at the time the goods were handed over to the carrier. The transfer of property in goods to the consignees, therefore, in this case took place at the time the goods were delivered to the carrier. The transfer was for consideration as found by the Commis- sioner of Taxes. The turnover from the jute despatched to the presses would thus be taxable under the Assam Sales Tax Act. We do n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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