1960 (1) TMI 24

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..... other specified commodities "other than stock of such goods in his possession, custody or control immediately before the 14th day of December, 1957" were exempted from taxation under sub-section (1) of section 3 of the Act. 2.. Sub-section (4) of section 5-A provides: "Subject to such rules, if any, as may be made by the Government in this behalf, the Government or any officer authorised by the .....

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..... ition on that basis. 4.. The petitioner sought a revision of the order before the Deputy Commissioner of Agricultural Income-tax and Sales Tax (South Zone), Quilon. The Deputy Commissioner dealt with his contention regarding the 600 bags in controversy as follows: "That the officer should not have included in the composition order 600 bags of sugar which was received by him only after 14th Decem .....

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..... ner does not violate any of the terms of sale he has got control over the goods when once it is despatched and he can even enter into a contract with others for a re-sale of the goods even while the goods are in transit. So it is clear that the goods were in the control of the petitioner before 14th December, 1957, and the officer was right in including them in the composition order. It is also no .....

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..... bank at any time prior to 14th December, 1957, he could be considered as having been in "possession, custody or control" of the goods covered by the receipts prior to 14th December, 1957. 6.. The further contention of the petitioner is that in fixing the purchase value of the sugar the Sales Tax Officer has added the freight and other incidental charges. The composition was under method B of the .....

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..... of the petitioner immediately prior to 14th December, 1957, should be considered not as 754 bags as held by the Sales Tax Officer or as 554 bags as held by the Deputy Commissioner, but only as 154 bags as stated by the petitioner in his statement on 8th January, 1958. 8.. The petition is allowed in the manner and to the extent indicated above. No costs. Petition allowed in part.
Case laws, .....

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