1960 (1) TMI 24

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....e sale by a dealer of sugar and certain 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 Gov....

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....stock was 754 bags of sugar and directed a composition 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....

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....oner on payment of the value. Thus so long as the petitioner 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 ....

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.... not even been endorsed to the petitioner by the collecting 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 ....