1967 (3) TMI 102

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..... 959-60, 1960-61, 1961-62, 1962.63 and 1963-64 by the Deputy Commercial Tax Officer, Papanasam, on 31st October, 1964, on the ground that he is not liable to pay sales tax on the sale of coconuts to Messrs. Khader Batcha Sons, Ayyampettai. The petitioner is, as already stated, a lessee of coconut topes from several persons in Thanjavur District. He contends before me that he is not liable to pay s .....

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..... e he is to remove the goods immediately upon the grant of the right, but that where he is entitled to the usufruct from the trees spread over a period of time, during which period the usufruct grew out of the soil, then the right to collect the usufruct is in the nature of immovable property and would accordingly amount to a lease. Therefore, it is clear that the lessee, the petitioner herein, is .....

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..... L. Dis. 677/63, dated 24th October, 1963, as seen from the Commercial Taxes Gazette, Volume I, No. II, Quarter ending 31st December, 1963, page 5, item 12. It will be noticed that Khader Batcha Sons, who purchased coconuts from the petitioner's tope, have been treated as a first seller and assessed to pay sales tax, and the same articles cannot be subjected to tax at more than one point. For all .....

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