TMI Blog1967 (1) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... hettiar, Shevvapet, Salem, for purchasing the lorry M.D.F. 1475, under two hire-purchase agreements, the first one on 11th May, 1959, and the second one on 29th April, 1961. This Mallayan Chettiar was a sales tax assessee and for arrears of sales tax due from him, the respondent, the Special Assistant Commercial Tax Officer (Collection), Salem, attached the lorry in question and was proposing to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court reported in Sundaram Finance Ltd. v. State of Kerala[1966] 17 S.T.C. 489., where the Supreme Court has visualised two types of hire-purchases. One is where the terms as well as the surrounding circumstances might indicate that the financier was the owner of the vehicle but had let out the vehicle to the hirer on a hire agreement giving the option to the hirer to purchase the vehi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. It appears that this analysis which is required, before the true nature of the transaction may be ascertained, cannot be done in a writ proceeding, where there is not much scope for calling for evidence at any great length. The proper order in such a case will be to direct the petitioner to seek his remedy in independent civil proceedings. In fact, it is represented that over the same lorry a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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