1960 (11) TMI 96

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....er of the Court was made by CHANDRA REDDY, C.J.,-Two contentions are urged in support of this petition to quash the assessment, namely, (i) that under rule 5(1) of the Hyderabad General Sales Tax Rules, it is only the sale of tobacco that could be taxed and the petitioner being a purchaser, the turnover in question is not exigible to tax; and (ii) that the transactions in dispute being in the cour....

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....der the said Act, but excluding cotton seed, sugarcane, tea and coffee seeds." We do not think that tobacco is excluded from the purview of the expression "agricultural produce". We think that "tobacco" falls within the ambit of the expression "agricultural produce." But for the specific mention in that rule, cotton seed, sugarcane, tea and coffee seeds would have been regarded as agricultural pro....

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....he transport of the goods and that the company have a place of storage in Valerpad........" The Deputy Commissioner remarks: "Thus, having regard to all the above facts, it would appear that the purchases effected by the company were completed in all respects in Hyderabad State and that the goods moved out of the State as the goods of the company." On these facts, there is no scope for invok....

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....g allegation in the affidavit filed in support of the petition: "The fact that the price of tobacco is paid after the managing director of the petitioner's company inspects the tobacco in Guntur and approves the same shows that the purchase is not complete before movement of the goods." It is unnecessary for us to consider the effect of such a circumstance if that allegation were established....