Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2005)96TTJ(Delhi)1
..... ) buyer can neither license nor sell nor alienate or part with its possession.on account of the above restrictions, the assessing officer held that it was not a sale as per sale of goods act but it was a limited right to use the software and hence the payment for the same was in the form of royalty. he observed that the software had ..... .) which has no applicability to the facts of the case. as a matter of fact, the issue will have to be approached on the basis of the provisions of sale of goods act to which we shall advert a little later. before that it would be pertinent to deal with the works contract theory put forward by mr. sharma on behalf of the ..... the gsm cellular system passed at the same time at the swedish port. in support of this contention, mr. dastur drew our attention to sections 18 and 26 of the sale of goods act and also to the incoterms, 1990.86.5. the next point urged by mr. dastur was that mr. g.c. sharma, who argued the appeal on behalf of the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC68; (1977)4SCC608; [1978]2SCR1
..... in the legislative practice relating to that topic, it must be interpreted in entry 48, list ii, sch. 7 of the act as having the same meaning as in the sale of goods act. the rule that in construing the words in a constitution most liberal construction should be put upon the words is not a universal rule as is seen from the judgment ..... of 270 acres of agricultural land called dinshaw estate into non-agricultural purpose in violation of the mandatory provisions of the land reforms act and the land revenue act; (9) whether undue favour was shown to one ghanshyam in the sale of 2500 tons of bajra at the rate of rs. 73.50 p. per quintal without calling for tenders and allowing shri ..... . xiv of 1938) (in re a special reference under section 213 of the government of india act. 1935) [1939] f.c.r. 18 in construing the expressions 'duties of excise' in entry 45 of list i in the seventh schedule and 'taxes on sale of goods' in entry 48 of list ii i.e. the state list, held that the conflict could be .....
Tag this Judgment!Court : Patna
Reported in : 2010(58)BLJR159
..... referred to as 'the act'), has been upheld, and it has been held that the petitioner is not entitled to the benefit of exemption from payment of purchase tax on raw materials used for manufacture of the products to the extent of sales effected by the petitioner outside the state of bihar by stock transfer, in ..... terms of the industrial incentive policy 1993. it relates to the assessment year 1994-95.2. a brief statement of facts essential for the disposal of the writ petition may be indicated. the petitioner is a private limited company, incorporated under the provisions of the companies act ..... of commercial taxes had issued certificate of exemption to the petitioner company on 29.9.1995 (annexure 12), declaring therein that it shall be exempted from levy of sales tax and purchase tax on the items mentioned in paragraph 4 therein.4. the petitioner submitted its returns and, inter alia, in view of clause 10.4 .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : [1974]34STC426(NULL)
..... therefore the raising of revenues is a very important function of the government. the preamble, therefore, clearly enunciates the object and the policy of the act, namely, the intention to tax sale of goods in the state and for other matters connected therewith. apart from this enunciation of the policy, under section 5, the government has reserved to itself the ..... of 12 per cent and the government is therefore prohibited from imposing any tax beyond 12 per cent. secondly, in respect of goods to which the central sales tax act applies, the ceiling fixed by the state act is 3 per cent, which also provides a clear guideline and a framework within which the government is to exercise its functions. ..... by the government, and (2) there is a further limit that the rate of tax shall not exceed 3 per cent in respect of goods which are taxable under the central sales tax act. it was however submitted that mere fixing of ceiling on a rate of tax is not a sufficient guideline so as to render the vice .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1976)5CTR(SC)228
..... are, however, not before me.33. before we proceed further we may observe that for the meaning of the expression 'sale of goods' we will have to derive assistance for the legal connotation of those words from the provisions of the sale of goods act, 1930. as has been held by a constitution bench of this court in the state of madras v. gannon dunkerley ..... & co. (madras) ltd. 9 stc 353 'that, both under the common law and the statute law relating to sales of goods in england and in india, to constitute a transaction of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1974)3CTR(SC)288
..... dealer in the state of west bengal is entitled to the benefits under s. 5 (2) (a)(ii) of the 1941 act in making purchases free of sales-tax of raw material and other goods required for use in the manufacture of cigarettes on the strength of such exemption entered in his registration certificate is the only question ..... of the law above mentioned, the provisions contained in section 5 (2) (a) (ii) of act, affected a dealer who sold goods to a registered dealer, as being intended for use by him in the manufacture of goods for sale, and there was a corresponding benefit conferred upon the purchaser, who being a registered dealer acquired the ..... of the taxable turnover of dealer under the 1941 act as represents sales of goods (including manufactured tobacco, cigarettes) referred to in s. 14 of the aforesaid central act. the amendment of the 1941 act, affected in 1959, also indicates that after the 1958 act, the operation of the 1941 act revised in relation to cigarettes.33. after a conspectus .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1615; [1962]2SCR81; [1961]12STC449(SC)
..... not be held to have been sold, the learned judges noticed without comment the contention of the government pleader for the respondents, based on s. 9 of the sale of goods act, that even though no price had been fixed for the materials, that could be determined from the account books and invoices and the course of dealings between the ..... only on the basis of the contract, reliance being placed on clause 15 already referred to and on s. 9 of the sale of goods act. there is no claim that the appellants are liable on the basis of sales falling outside the agreement. it was stated before us for the appellants, and not contradicted by the respondents, that the sindri ..... application. the contention, therefore, that clause 15 of the agreement could be read as amounting to a contract of sale of materials, and that the price therefore could be fixed as provided in s. 9 of the sale of goods act by recourse to the account books of the appellants or the invoices or the course of dealings between them and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1975SC155; (1975)3SCC512; [1975]2SCR612; [1975]35STC95(SC)
..... a dealer in the state of west bengal is entitled to the benefits under section 5(2)(a)(ii) of the 1941 act in making purchases free of sales-tax of raw material and other goods required for use in the manufacture of cigarettes on the strength of such exemption entered in his registration certificate, is the only ..... of the law above mentioned, the provisions contained in section 5(2)(a)(ii) of the act, affected a dealer who sold goods to a registered dealer, as being intended for use by him in the manufacture of goods for sale, and there was a corresponding benefit conferred upon the purchaser, who being a registered dealer acquired ..... of the taxable turnover of a dealer under the 1941 act as represents sales of goods (including manufactured tobacco, cigarettes) referred to in section 14 of the aforesaid central act. this amendment of the 1941 act, effected in 1959, also indicates that after the 1958 act, the operation of the 1941 act revived in relation to cigarettes.35. after a conspectus .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC2108; (1976)3SCC500; [1976]SuppSCR131; [1976]38STC176(SC)
..... however, not before us.36. before we proceed further we may. observe that for the meaning of the expression 'sale of goods' we will have to derive assistance for the legal connotation of those words from the provisions of the sale of goods act, 1930. as has been held by a constitution bench of this court in the state of madras v. cannon dunkerley ..... & co. (madras) ltd. 9 s.t.c. 353 'that, both under the common law and the statute iaw relating to sale of goods in england and in india, to constitute a ..... transaction of sale there should be an agreement, express or .....
Tag this Judgment!Court : Kolkata
Reported in : [1962]13STC388(Cal)
..... .17. all these authorities can but lead to one conclusion in law, namely, that sales tax as imposed by the act is a tax on the sale of goods as clearly mentioned in the preamble to the act and the charging section and cannot be considered to be tax on the goods themselves. as the assessee's contention that the tax was a tax on the ..... of adding to the revenues of west bengal and for that purpose to impose a general tax on the sale of goods in west bengal. section 2(c) of the act defines a dealer to be a person who carries on the business of selling goods in west bengal and includes the government. under section 4 every dealer whose gross turnover exceeds the taxable ..... g.k. mitter, j.1. in this reference under section 21(1). of the bengal finance (sales tax) act, 1941, the only question referred to this court is :- whether sales tax is a tax only on the sale of goods or is it a tax also on the commodity sold?2. on the frame of the question it is hardly necessary, to refer to the facts .....
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