TMI Blog1992 (2) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... f the applicant-company for the period of 12 months ending June 30, 1981. 2.. The bone of contention of the parties at the present moment is taxability of a transaction for a consideration of Rs. 1,79,200. The case of the applicant is that it was not a sale of goods, as the fittings, fixtures and furniture were attached to the building and, therefore, on the theory of accretion and accession, the articles became a part of the building and belonged to the owner of the building. The case of the respondents is that the articles for which consideration of Rs. 1,79,200 was received by the applicant-company were "goods" within the meaning of the Bengal Finance (Sales Tax) Act, 1941 and that there was a sale thereof, for which the Commercial T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t may be made clear that it is not a case of the applicant that the amount was received under any order of the High Court or under any settlement approved by the High Court. In fact, nothing has been produced up to this stage to the effect that it was a case of settlement through court. Reference to works contract has been made during the course of arguments of both sides. But, in the application before us no such case was taken, nor even argued as a ground for challenge. 6.. The main ground on which the assessment has been challenged is that the furniture, fittings and fixtures were fixed or attached to the building and therefore became an accretion or accession to the building. Hence, it is contended on behalf of the applicant that all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court and it was mentioned in a totally different context. The reference to Law Dictionary of Bouvier does not appear to us to be quite relevant, because the definitions of "sale" and "goods" in the Bengal Finance (Sales Tax) Act, 1941, are determinative. 8.. The definition of "goods" in the 1941 Act is an inclusive one. Therefore, it is of two parts. The first part is whatever is ordinarily understood as goods and the second part is the inclusive portion, namely, all kinds of movable property with the exception expressly stated. There is no doubt that the Bengal Finance (Sales Tax) Act, 1941, does not deal with taxation of sales of immovable property. The expression "movable property" has been used in the definition of "goods". ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... page 2 of the agreement dated November 19, 1974, between lessor, namely, L.I.C. of India, and the lessee. Mr. Mukherjee, learned advocate for the applicant, has also referred to the same term. Upon a reading of term No. 3 it is clear that the applicant had a right to remove whatever he had fixed or attached to the building. It is further clear that without previous consent in writing of the lessor, permanent fittings were not permitted. The said term, of course, permitted putting up of partitions, counters, office and trade fixtures and fittings, fans, lights, etc. without prior permission of the lessor in such a way that such construction and fixtures should be easily removable. The learned State Representative has contended that the mutu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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