1967 (3) TMI 102

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....orders of assessment made for the years 1959-60, 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 conten....

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....he nature of a licence if it is a case where 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 ....