Gandhi Sons Ltd. Vs. State of Madras, Represented by the Commercial Tax Officer, Malabar North, Kozhikkode

Decided On : Apr-01-1955

Court : Chennai

LAW: Article 286(1)(b, Constitution, Section 12(1, Section 11, Section 12(1, Article 286(2)(b, Constitution, Section 12, Article 286(1)(b, Constitution, Article, Section 2(h, the Indian Sale of Goods Act, Section 2(h, Explanation 2 to Section 2(h, Article 286(1)(b, Article 286(1)(b, Article 286(1)(b, Article 286(1)(b, Article 286(1)(b, Section 18, the Sale of Goods Act, Section 23(1),Sale of Goods Act, Section 23, Section 25, Section 23, the Sale of Goods Art, Section 18, Section 23, Section 23(2, Section 25(3, Section 21, Article 286(1)(b, Article 286(1)(b

PERSON: Rajagopala Ayyangar, Malabar North, ho, Nambiar, suo motu', Revising, Nambiar, Clan Maclonnan, Nos, F. O. B. Cochin, M. E. I. C, Fuss, Cochin Port, M. S. Kieldrecht, Odessa, Tunis, V. P. S., Harding, Alleppey, Government Pleader, Wright, Ross T. Smyth, Pleader, Moakes, Nicolson, Sumner, Messrs Lundgren, Pollven, lien, Government, Kozhikode, Wright, Cochin, Madras, Sunnier, Pleader, Juggernath, E. A. Smith', Sale J., Juggcrnath Augurwallah v. E,, A. Smith', Maclean C. J.

NORP: J.1, Indian, Indian, Tunis

ORG: Appellate, Kozhikkode, Madras General Sales, the Commercial Tax Officer, the Commercial Tax, The Appellate Tribunal, the Commercial Tax, M/s. Mulji Rattanshi and, the Head Office, Shilling, Mulji Rattanshi and, M.R.G., the Clan Line Steamers Ltd., Cochin Port, Messers, Mulji Rattanshi, Cochin to London, Mulji Rattanshi, the Mills Export Import Co., the Mills Export Import Co., the Indian Chamber of Commerce, the Travancore Chamber of Commerce, Odessa, Cochin, Gandhi Sons Ltd., M/s. Mills Export Import Co., Co., Ltd., Cochin, Slate, State, the Supreme Court, State, State, the Supreme Court, Vilas Cashewnut Factory', State, State, State, the Supreme Court, Bombay Co., Ltd., AIR 1952, the Supreme Court, State, Supreme, the Supreme Court, State, the Central Legislature, the Central Government, the Central Government, Odessa, Co., Bailey and Co., State, State, State, the Kronprinessan Margaretathe Parana, AC 486, Privy Council, Voyages, Court, C.I.F, Court, Court, Court, Cochin, Cochin, Cochin, the Supreme Court, Vide, the Calcutta High Court, the Master of the vessel, Cochin, Odessa, the Supreme Court, Government, the Supreme Court, Constitutionwas, the SalesTax Appellate Tribunal

GPE: Bombay, Bombay, Bombay, London, Bombay, London, Bombay, London, Bombay, U. S. S. R., Bombay, Bombay, Malabar, Bombay, Bombay, Bombay, Bombay, Naples, Bombay, India, Bombay, Bombay, Bombay, India, India, India, London, F.O.B., appropriationwhich, factthen, Parana, Uganda, London

DATE: the assessment year 1950-51, 80, 4-12-1950, 1120, January 1951, 42, the first half of February, February 1951, 1948, 1930, '15, 1878, 1940 3, 1866, 1921, 1940 3, the 15.444 quarters, 9

CARDINAL: 15-12-1951.Subsequently, 28, 507,753-9, two, two, 1, 5,07,753, 616, one, 6 1/16d, two, 80, Two, 43, 25, 40, 25, 1, two, 69,857, 2, 29, 8, 29, 640, 400, one, 400, 7-3-1951.9, 25, 1200, 1100, two, 68, two, 14, 15, three, 5,07,753, 11, three, 1, 2, 3, 1954]1SCR53, 2, 2, three, three, one, 1, 1, 3, two, two, two, 1, 2, one, 2, 3, 2, 19, one, 19, 65, 393, 20, 5, 2, 1, 1, two, Two, One, 1955]27ITR128(SC, 33, 13, 554:'In, 34, 1955]27ITR128(SC, Only one, 5,07,753, three, 100

ORDINAL: first, second, first, second, first, 3rd, second, third, second, first, first, second, Firstly, Secondly, first, second

PRODUCT: a Full Bench, F London, F, frontier.16, F, F, F, Watered, F, F, Calicut, Calicut

QUANTITY: five tons, 2.1/2 tons, 2.1/2 tons, 25 tons, 25 tons, 23-2-1951, 8.1/2 tons, 4.1/2 tons, 4.1/2 tons, 9-2-1951, 1000 bales

MONEY: 95 per cent, 5 per cent, 95 per cent, 5 per cent, 2 per cent

FAC: Port Said, the Cochin Port, Clauses 8

LANGUAGE: Tunis

WORK_OF_ART: Travancore Case