1986 (10) TMI 317

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....d the turnover relating to these items in the taxable turnover by placing reliance on section 5A(1)(b) of the Kerala General Sales Tax Act. The Appellate Tribunal took the view that the turnover related to the above goods is not exigible to purchase tax under section 5A(1)(b) of the Kerala General Sales Tax Act. The Revenue has come up in revisions from the orders passed by the Appellate Tribunal. 2.. Since a common question of law centering round the interpretation to be placed on section 5A(1)(b) of the Kerala General Sales Tax Act alone arises for consideration, these revisions were heard together. The facts in the individual cases were not highlighted or sought to be explained in detail as it is common ground that the interpretation ....

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....sporting prawns purchased by them through lorries to their factories, the dealer "disposes" of "such goods" other than by way of sale in the State. We are unable to accept this submission. It is evident that baskets, ice, waste-cotton were purchased by the assessees from unregistered dealers. They were purchased for stocking and transporting the prawns purchased through lorries to their factories. Regarding ice, the amount is reimbursed to suppliers of prawns for purchase of ice so as to keep the prawns fresh. The purchase itself is iced prawns and the purchase value includes the cost of ice. Regarding baskets, waste-cotton, etc., the plea of the assessees that they were purchased and used for stocking and transporting prawns purchased, thr....

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....ight of the meanings given to the words "disposes of", in Webster's Third New International Dictionary, Shorter Oxford English Dictionary, 27 Corpus Juris Secundum, Sandhawalia, C.J., tersely stated thus, at page 166: "It would seem to follow from the aforesaid dictionary meanings of the phrase 'disposes of' that it may well involve the forsaking of both title and control over the goods. The most apt example may well be the disposing of goods by sale which may involve both the passing of title as of possession by delivery in favour of the purchaser. Even in the absence of a consideration, a gift with delivery of goods to another may amount to disposing of the same. Even with the utmost degree of liberality in favour of the respondent-Sta....