TaxTMI 
TaxTMI 
1969 (1) TMI 7
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....ce relates, was engaged in the business of manufacture and sale of washing soaps, collected from regular stockists of the soaps: manufactured by the assessee and sold to them by him, half a per cent. of the sale price. This was separately shown in the relative bills as for Mummoorthy Vinayagar Charity. The total of the collections amounted to Rs. 2,270. No portion of this amount would appear to ha....
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....f the soaps manufactured and sold to them by the assessee. The collection was at the rate of half a per cent. of the sale amount. This was shown separately in the bills and the purpose that it was for the Mummoorthy Vinayagar Charity was also mentioned in the bills. Can it be said from these facts that the contributories intended the collection to be a gift to the Vinayagar Charity constituting th....
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....ves the same. The effect of his showing it in the bill separately for the specified purpose would indicate only his intention to create a trust of the fund so collected out of his own income. The Tribunal in approaching the problem does not appear to have applied its mind to the fact whether the collections were contributed by the contributories voluntarily and with a view to or with the intentio....