1998 (8) TMI 564

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..... en October, 1988 to March. 1989. The assessing authority considering the provisions of section 3-F came to the conclusion that the amount received on account of transfer of the right to use any goods for any purpose shall be liable to tax at 4 per cent accordingly a sum of Rs. 36.000 was imposed as tax on a turnover of Rs. 9 lakhs. An appeal was filed and the Deputy Commissioner (Appeals), Sales T .....

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..... crops, grass. trees and things attached to or fastened to anything permanently attached to the earth which under the contract of sale are agreed to be severed but does not include actionable claims, stocks, shares, securities or postal stationery sold by the Postal Department." 2.. Goods under the said provisions includes every kind or class of movable goods but excludes goods or thing attached .....

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