State of Madhya Pradesh v . Narayan Singh (1989) 3 SCC 596
a lorry driver and two cleaners and in Criminal Appeal No. 24 of 1978 a lorry driver and a coolie were prosecuted for exporting fertilisers without a permit therefor from Madhya Pradesh to Maharashtra in contravention of the Fertilisers (Movement Control) Order, 1973-therefore be wrong to view the act of transportation of the fertiliser bags in the trucks in question by the respondents as only a preparation to commit an offence and not an act of attempted commission of the offence
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