In the event that the right to take control of goods is created by the execution of the law and such goods are taken into possession, even if the right of lien has matured on such goods, the right to take control over such goods shall receive priority in the following cases:-(a) Material in relation to such goods or if the right to take control of such goods is created in favor of the person taking possession of such goods to secure payment for services, and (b) if such goods or services are made available in the course of regular commercial transactions.