1967 (6) TMI 40

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..... tion of a turnover of Rs. 1,62,749 as relating to accommodation sales. Before the Tribunal, it was contended for the revenue that they were not entitled to deduction as the circumstances in which the supply of bread was made to hospitals other than the Egmore Hospital did not attract rule 6(c) of the Madras General Sales Tax Rules, 1959. The Tribunal declined to accept this contention but confirme .....

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..... assessees taking the bread from the stocks of the sister concerns and supplying the same to the various hospitals, they arranged with the sister concerns to supply bread directly. But that can make no difference to the position that the bread supplied to the various hospitals except the Egmore Hospital was not from the stock of the assessees but from the stocks of the sister concerns. On these fa .....

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..... the Act, which excludes from its purview accommodation sales. Explanation (2) by clause (iv) indicates what an accommodation sale means. Where for accommodating a particular customer, a dealer obtains goods from another dealer and immediately disposes of the same to the said customer, the sale in respect of such goods should be included in the turnover of the latter but not in that of the former. .....

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..... ommodate a particular dealer, and that the sale is immediately effected. These elements are literally satisfied in this case. As has been found now as a fact, the assessees sold the bread to the hospitals other than the Egmore Hospital not from their own stock but supplied it from the stocks of the sister concerns. The supply was made immediately after the bread was taken from the stocks of the si .....

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..... in the light of the language employed. It is not permissible to import into the statute or the rule one's own ideas or notions of an accommodation sale. We find no indication in the statutory provision or the rule that the accommodation sales should be casual and that the supply of bread from the stock of another dealer should not be a regular affair. If that was the intention of the rule-making .....

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