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Andhra Pradesh Paper Mills Limited Vs. Government of Andhra Pradesh an ...

Court : Andhra Pradesh

Reported in : [1989]73STC26(AP)

..... 1975 to 30th september, 1995, as per the contract dated 20th july, 1977 there is no 'contract of sale' or 'sale of bamboo' falling within the definition of 'sale' in the indian sale of goods act, 1930 or the andhra pradesh general sales tax act, 1957 and that what is granted to the petitioner is only a 'profit a prendre' or a right in ..... stc) and their lordships stated that if title had not passed to the buyer, the risk cannot be passed 'unless otherwise agreed' (section 26 of indian sale of goods act) and that this clause is a case where parties have otherwise so agreed for passing of risk before the passing of title. in the present case, this ..... there is a 'long-term selling arrangement' in regard to bamboos, there must be a 'sale' of bamboos. whatever nomenclature is applied unless there is a 'sale' of goods as contemplated by the indian sale of goods act, 1930, there cannot be a sale liable to sales tax, as held by the supreme court. we have shown, after referring to the various clauses .....

Karam Chand Thapar and Sons Ltd. Vs. Modern Agencies Ltd.

Court : Kolkata

Reported in : [1984]55CompCas175(Cal)

..... the meaning of section 2(v)of the mrtp act. in support of this contention mr. lala drew my attention to section 2(7) of the sale of goods act, 1930, which defines 'goods ' asfollows: ' 'goods ' means every kind of movable property other than actionable claims and money ; and includes stock and shares...... '14. so it was argued that ..... it is expedient to define and amend the law relating to the sale of goods;......'21. according to mr. nag, the definition of goods in section 2(7) of the sale of goods act, 1930, should be confined to cases of sale of goods according to the preamble of that act and should not be extended to the mrtp act which has a ..... processing, e.g., fish and animal products, which are not covered under the definition of goods in the sale of goods act. many investment companies maintain that they are not ' undertakings ' within the meaning of the act as the existing definition of goods would not include dealings in stocks and shares. in order to put matters beyond doubt, we .....

Haridas Exports Vs. All India Float Glass Mfrs. Association and ors.

Court : Supreme Court of India

Reported in : AIR2002SC2728; [2002]111CompCas617(SC); II(2002)CPJ11(SC); 99(2002)DLT76(SC); 2002(82)ECC683; 2002LC14(SC); 2002(145)ELT241(SC); JT2002(5)SC253; 2002(5)SCALE253; (2002)6SC

..... the whole of india except the state of jammu and kashmir'. section 2(a) defines'agreement' while section 2(e) defines 'goods' which reads as follows:-'goods' means goods as defined in the sale of goods act, 1930 (3 of 1930), and includes.- (i) products manufactured, processed or mined in india; (ii) shares and stocks including ..... issue of shares before allotment; (iii) in relation to goods supplied, distributed or controlled in india, goods imported into india;' 31. section ..... restrictive trade practice and shall be subject to registration. the act nowhere states that this agreement should be only in india or between indian parties. in effect, this section recognizes the 'effects doctrine', namely, wherean agreement results in sale of goods at such prices which would have the effect of eliminating .....

Birendra Nath Guha Vs. Commissioner of Taxes

Court : Guwahati

..... the following questions of law have been referred to us for decision:-(1) was reliance on section 23(2) of the indian sale of goods act, 1930, in order in applying section 2 (12) of the assam sales tax act, 1947 ?(2) whether the delivery of wooden sleepers at the different railway stations within the state of assam for despatch to ..... 1) only says whether the provision of section 23(2) of the indian sale of goods act can be considered in applying section 2(12) of the assam sales tax act. section 2(12) of the assam act defines the sale. the argument is that the sale as defined in the assam act is complete when the title to the property passes. section 23(2) ..... has express reference to clause 11 (g) above.10. section 18 of the indian sale of goods act provides that where there is a contract for the sale of unascertained goods, no property in the goods is transferred to the buyer unless and until the goods are ascertained.11. section 19 then deals with the cases when the property will be deemed .....

M.P.V. Sundararamier and Co. Vs. the State of Andhra Pradesh and anr.

Court : Supreme Court of India

Reported in : AIR1958SC468; (1958)IMLJ179(SC); [1958]1SCR1422; [1958]9STC298(SC)

..... goodsare delivered for consumption in the state of madras, the property thereinshall be deemed to have passed inside that state, notwithstanding that it has,under the sale of goods act, passed outside that state. on this construction,these sales will fall within the definition in s. 2(h) and will be taxable. thecontention of the petitioners highly technical and based on the non-insertionof ..... his total turnoverfor such year. by the madras general sales tax (amendment) act no. 25 of 1947,a new explanation was added to the definition of 'sale', and it is asfollows : 6. explanation 2 : 'notwithstanding anything to contrary in the indiansale of goods act, 1930, the sale or purchase of any goods shall be deemed, forthe purposes of this act, to have taken place in this province, wherever .....

Commissioner of Income-tax Vs. Janab N. Hyath Batcha Sahib

Court : Chennai

Reported in : [1969]72ITR528(Mad)

..... a firm of partnership, there is no transfer of property involved. in any event, there is no such transfer of property so as to constitute a sale of goods as defined in the indian sale of goods act, for, as we are inclined to think, a by that transaction has not completely divested himself of his rights therein. in our opinion, therefore, ..... 's capital account clearly pointed to a transfer by the assessee of the lorries to the firm for consideration, the transaction amounting thus to a sale of goods within the meaning of the sale of goods act, 1930, and that the bringing in of the lorries into the firm's business was not merely a re-adjustment made by the partners so ..... of income-tax v. dewas cine corporation, [1968] i.t.r. 240.that the word ' sale ' has been used in section 10(2)(vii) in the sense of sale of goods as defined in the indian sale of goods act, 1930. whether there is a sale of goods will depend upon the facts in each case and the mere entry in the account books, when its .....

Chhitter Mal NaraIn Das Vs. Commissioner of Sales Tax

Court : Supreme Court of India

Reported in : AIR1970SC2000; (1970)3SCC809; [1971]1SCR671; [1970]26STC344(SC)

..... to sell' [sub-section (3) section 4]. it is manifest that under the sale of goods act a transaction is called sale only where for money consideration property in goods is transferred under a contract of sale. section 4 of the sale of goods act was borrowed almost verbatim from section 1 of the english sale of goods act 56 & 57 vict. clause 71. as observed by benjamin in the 8th edn ..... paid or promised or other valuable consideration. but that is not the meaning of 'sale' in the sale of goods act, 1930. section 4 of the sale of goods act provides by its first sub-section that a contract of sale of goods is a contract where the seller agrees to transfer the property in goods to the buyer for a price. 'price' by clause (10) of section 2 means .....

Abdulgafar A. Nadiadwala Vs. Deputy Commissioner of Income Tax

Court : Mumbai

Reported in : [2001]75ITD394(Mum)

..... turnover is also defined in section 80hhc it was pointed out. our attention was also invited to section 4 of the sale of goods act which provides that the transfer of property takes place on the payment of price for the sale of goods. inviting our attention' to clause (6) of the agreement, the learned departmental representative contended that the assessee had agreed to provide ..... the question that remains to be answered is as to whether any sale has taken place of any goods or merchandise. the sale as per sale of goods act, 1930 is defined as under :'(4)(1) a contract of sale of goods is a contract whereby the seller transfer or agrees to transfer the property in goods to the buyer for a price. there may be a contract of .....

Abdulgafar A. Nadiadwala Vs. Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2000)75ITD394(Mum.)

..... turnover is also defined in s.80hhc, it was pointed out. our attention was also invited to s. 4 of the sale of goods act which provides that the transfer of property takes place on the payment of price for the sale of goods. inviting our attention to cl. (6) of the agreement, the learned departmental representative contended that the assessee had agreed to provide ..... the question that remains to be answered is as to whether any sale has taken place of any goods or merchandise. the sale as per sale of goods act, 1930 is defined as under : "4. (1) a contract of sale of goods is a contract whereby the seller transfers or agrees to transfer the property in goods to the buyer for a price. there may be a contract of .....

Coal India Ltd Vs. Competition Commission Of India

Court : Supreme Court of India

..... inter alia. we need not deal with the wide width of the other part of section 2(h). the word goods has been defined in section 2(i) to mean goods, as defined in sale of goods act, 1930 and includes products manufactured, processed or mined. there cannot be the slightest amount of doubt that the appellant ..... for the production, storage, supply, distribution, acquisition or control of any article or goods; (ii) any branch or office established for the provision of any service;55. section 2(i) defines the word goods : 2(i) goods means goods as defined in the sale of goods act, 1930 (8 of 1930) and includes (a) products manufactured, processed or mined ..... of 1982, provided for definition of the words dominant undertaking . the definition itself appears to be fairly convoluted. the word goods was, indeed, defined as goods as defined in the sale of goods act, 1930, and pertinently, it included products mined in india, inter alia. the mrtp act went on to deal with concepts like associated persons, .....