SAGARMAL SAWARMAL Vs. STATE OF ASSAM

JUDGEMENT

(1.) THIS is a reference under Section 32(3) of the Assam Sales Tax Act, 1947, from the Commissioner of Taxes, Assam.

(2.) BRIEFLY stated the facts leading to the reference are as follows :-

(3.) FROM the facts stated it is clear that the assessees' contention that jute presses were merely benami consignees, and that they endorsed the documents to the agents of the assessees who sold the goods as ready goods on behalf of the consignors at Calcutta, was not accepted. All that then we are left with is that the consignments were despatched by the assessees as consignors to the jute presses as consignees. This is the only undisputed and ascertained fact which emerges from the enquiry into the contention raised by the assessees. The question of law that has been referred to us in these circumstances is as follows : "Whether in the aforesaid circumstances the turnover from the quantities of jute despatched by the petitioner as consignors to the jute presses as consignees is taxable under the Assam Sales Tax Act, 1947 ?"