1957 (8) TMI 22

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....sessment period is before the commencement of the present Constitution and is governed by the Government of India Act, 1935. The question involves the application of Explanation (II) to section 2(g) of the Sales Tax Act, 1947. The facts of the case are as follows. 2.. The assessee employs pucca adatiyas including Ramdas Manohardas, Khadakpore, for the purpose of arranging sales of linseed and other oilseeds and food-grains which he despatches from Jabalpur to Khadakpore and other places outside the State. During the assessment year he sent various consignments to the pucca adatiya which were disposed of by the adatiya. The Board of Revenue in its statement of the case has given one typical example of how the transactions go through. In tha....

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....ifference between a pucca adatiya and a kachcha adatiya is well known and has been brought out by Chandavarkar, J., in the leading case reported in Kanji Devji v. Bhagvandas Narotamdas(2). A pucca adatiya (1) [1952] 3 S.T.C. 263. (2) 7 Bom. L.R. 57. can adopt the transaction to himself if he so cares, but ordinarily he finds a customer for the goods, though the two principals are not disclosed to each other, and the transaction is between the adatiya and the two principals on either end. When goods are sent to a pucca adatiya, there may be no sale to him. The sale to him comes into existence only if he appropriates the transaction for himself. If the pucca adatiya finds a customer there are no two sales, namely, one to the pucca adatiya and....