Law: Sales Tax Act, (III of 1951)

Section:

Sales tax Exemption Person owning country oil chekku also purchasing and selling oil Right to exemption [Madras General Sales Tax Act (IX of 1939), S. 6 Notification G. O. No. 1323 Revenue dated 6th May, 1953.] Where the accused was not dealing exclusively in the oils expelled by the country chekku run by him but was purchasing from others and trading on that oil also, he was not entitled to the exemption conferred by Notification G. O. No. 1323, dated 6th May, 1953. [Petitions under sections 435 and 439 of the Criminal Procedure Code, 1898, praying the High Court to revise the order of the Additional Sessions Judge, Court of Session. Tirunelveli Dn., dated 28th March, 19:9, and made in C A. Nos. 26 to 29 of 1959 respectively C. C. Nos. 29 to 32 of 1959 respectively on the file of the Sub Divisional Magistrate, Koilpatti.] ORDER This batch of revision cases arises from the convictions and sentences in C. C. Nos. 29 to 32 of 1959 on the file of the Sub-Divisional Magistrate, Koilpatti. The accused, who is an oil-monger, was convicted under section 15(2) (a) of the Madras General Sales Tax Act. The Sub Divisional Magistrate sentenced the appellant to fines of Rs. 300, Rs. 400, Rs. 400 and Rs. 600. But the Additional Sessions Judge, Tirunelveli, affirmed the conviction, but reduced the sentences uniformly to Rs. 100 each. The facts are short. The revision petitioner is an oil monger running a country chekku for expelling oil. I need not point out that a country press can be used for extracting oil from ground nuts, gingelly, cocoanuts and caster seeds. On 13th November, 1956, P. W. 1, the Special Assistant Commercial Tax Officer inspected the shop of the accused, and found him dealing in different kinds of oils, and trading in oils by purchasing from others. He recorded the statement, exhibit P. I, wherein the accused admitted that he had purchased oil from others, and that he had been stocking them. So far as C. C. Nos. 29 to 32 of 1959 are concerned, the accused stated that he had purchased cocoanut oil from one Karuppiah Nadar of Sankarankoil. Fifteen tins of ground nut oil, 5 tino of castor oil, ½ tin of gingelly oil and 1½ tins of cocoanut oil were found in…

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