1969 (12) TMI 106

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....on argued before us is that the goods described by the assessee as cotton seeds are not "declared goods" within the meaning of section 8(3)(a) of the Central Sales Tax Act, 1956, as originally enacted. The case of the assessee was that a turnover of Rs. 1,86,848.44 related to sale of cotton seeds, which, according to him, was a declared commodity. This stand was taken by the assessee, at any rate,....

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.... forms he never mentioned that such goods were intended for resale by him; but, on the other hand, the purpose disclosed therein was to the effect that the goods were intended for use in the manufacture of goods for sale. The Tribunal noticed the categorical purpose as disclosed in the 'C' form declarations and came, in our opinion, to the correct conclusion and held that the concessional rate was....

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....n a question of fact, one cannot approbate and reprobate. The counsel's case is that for the purpose of escaping the levy, the goods were characterised as "declared goods" and as the sale in question was a second sale, a point was raised that no tax was leviable at all. In other words, the argument is that for the limited purpose of escaping the levy the goods were characterised as "declared goods....

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...., it is not open to the assessee, just for the purpose of gaining a concessional rate, to metamorphose the goods into goods other than "declared goods" and claim entitlement as to concession under section 8(3)(b) of the Act. Once it is irrefutable that the goods are "declared goods", as it is the case of the assessee himself, then section 8(3)(a) of the original enactment will operate and in the i....