Court : Supreme Court of India
Reported in : AIR1954SC459; [1955]1SCR243; [1954]5STC193(SC)
..... of india which is based on english law on the subject, a sale of goods and an agreement for the sale of goods are treated as two distinct and separate matters. section 4 of the indian sale of goods act (act iii of 1930), runs as follows : (1) 'a contract of sale of goods is a contract whereby the seller transfers or agrees to transfer the ..... view the law as to the circumstances under which an action will lie for the price of goods has not been changed by the scale of goods act, 1893.' 14. that is also the law in this country under section 55 of the sale of goods act. the only exception to this rule is when, under an agreement between the parties, the ..... agreement to sell. when the contract is to sell future goods, and under section 6(3) of the sale of goods act even if 'the seller purports of effect a present sale of future goods, the contract operates as an agreement to sell the goods', there can be no transfer of title to the goods until they actually come into existence; and even then, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1954; [1965]35CompCas629(SC); [1965]3SCR254
..... lading. the judicial committee in this decision clearly laid down, after noticing all the relevant provisions of the contract act, the transfer of property act and the sale of goods act that railway receipts were documents of title and the goods cover (1)(1916) l.r. 43 i.a. 164. ed by the documents could be pledged by transferring ..... calls for a careful scrutiny of all the relevant provisions of the indian contract act, the indian sale of goods act and the transfer of property act. for their combined consideration yields the answer to the problem raised. under the contract act, delivery of goods by one person to another under a contract as security for payment of a debt ..... shall have the meanings assigned to them in the indian sale of goods act, 1930." section 30 of the indian sale of goods act provides as follows: "30(1) where a person, having sold goods, continues or is in possession of the goods or of the documents of title to the goods, the delivery or transfer by that person or by a .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1989SC1371; 1989(2)ARBLR356(SC); (1989)2CompLJ1(SC); JT1989(2)SC47; 1989(1)SCALE770; (1989)2SCC645; [1989]2SCR320; [1989]73STC370(SC)
..... in pursuance of a direction under a control order, the element of volition by the seller, or mutual assent, was absent and therefore there was no sale as defined in the sale of goods act, 1930. however, in oil and natural gas commission v. state of bihar : [1977]1scr354a this court had occasion to consider its earlier decisions with ..... of madras on a consideration of the submissions made before it came to the conclusion that the transactions in question were not contracts for sale of goods as defined under the provisions of the sale of goods act, 1930 which was in force on the date on which the constitution came into force and therefore the assessees were not liable to ..... entry 48 in list ii in schedule vii of the government of india act, 1935 as having the same meaning as in the sale of goods act, 1930. this court further held that in a building contract which was one, entire and indivisible, there was no sale of goods and it was not within the competence of the provincial legislature under .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2000SC946; 89(2000)CLT734(SC); JT2000(2)SC402; 2000(2)SCALE98; (2000)3SCC200; [2000]1SCR1192; [2000]118STC297(SC)
..... validity of section 13aa.15. it was then contended by learned counsel for the state that the preamble of the orissa sales tax act took account of the fact that that statute was limited to the sale or purchase of goods in orissa. unfortunately, it would appear that the state legislature overlooked its limitations, even as contained in the preamble, when ..... held that it is necessary to exclude from the value of a works contract the value of goods which are not taxable by a state in view of sections 3, 4 and 5 of the central sales tax act, 1956. the value of goods involved in the execution of a works contract has to be determined after making these exclusions from ..... law to formulate principles for determining when a sale or purchase of goods takes place in any of the ways mentioned in sub -article (1), acting upon this power. parliament has set out in sections 3, 4 and 5 of the central sales tax act, 1956 principles for determining when a sale or purchase of goods can be said to take place in .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC1207; [1963]Supp2SCR459; [1963]14STC316(SC)
..... sankey l.c.) in nevile reid & co. ltd. v. c.i.r. (1927) 12 tc 545, that the words 'sale' in the british finance act, 1918, should not be construed in the light of the sale of goods act, 1893 but in a commercial and business sense, were rejected as obiter and opposed to the decisions of this court in poppatlal shah ..... considered it will be seen that considerations which arise under the sales tax act are altogether different from those which arise under the sale of goods act. the object of the sales tax act is to impose a tax on all sales and it is a tax imposed on the occasion of sale..... so far as the government is concerned, it would be ..... relating to excise, the provinces attempted to extend the tax to cover all situations. this was done by incorporating definitions of 'sale' which in some respects were inconsistent with the definition in the indian sale of goods act. the taxation enquiry commission (1953-54) gave in its report an analyses of how these definitions ran and i find it .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1352; [1962]13STC98(SC)
..... madras were consolidated and heard together. they arise out of proceedings against the appellants under the madras general sales tax act, 1939. the appellants are three companies-carrying on business of sale of motor cars, motor car spare parts, and other goods. messrs. george oakes (private) ltd., have-filed civil appeals nos. 1 to 3 of 1961 ..... be deemed to have formed part of his turnover.'4. the business of the three appellants included sales of goods described in the second sub-section of section 3 of the madras general sales tax act as well as sales covered by the first sub-section. the deputy commercial tax officer included in the total turnover the tax ..... the common question which has been raised by the-appellants arises in the following circumstances.2. under the madras general sales tax act, 1939, 'turnover' is defined inter alia as-'the aggregate amount for which goods-are either bought by or sold by a dealer, whether for cash or for deferred payment or other valuable consideration .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1997SC1925; JT1997(4)SC369; 1997(3)SCALE252; (1997)10SCC1; [1997]3SCR226; [1997]105STC580(SC)
..... by learned senior counsel shri poti based on section 2(ab) of the central sales tax act which defines 'crossing the customs frontiers of india' as crossing the limits of the area of a custom station in which imported goods or exported goods are ordinarily kept before clearance by customs authorities, also cannot be of any avail ..... of this court the following propositions clearly get projected for deciding whether the concerned sale or purchase of goods can be deemed to take place in the course of import as laid down by section 5(2) of the central sales tax act: (1) the sale or the purchase, as the case may be, must actually take place. (2 ..... commercial tax officer, madras who held that these were intra-state sales because the seller was the consignee of the goods and the buyer had reserved the right to reject the goods even after their arrival in india. accordingly assessment was made under madras general sales tax act in respect of supplies at perambur and another assessment was made .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1974SC1105; (1974)4SCC739; [1975]1SCR386; [1974]34STC65(SC)
..... are not mentioned in any other entry in the 7th schedule and therefore could pass a law which makes a transaction which would not be a sale under the. sale of goods act a sale for taxation purposes which a state legislature would not be competent to do.5. before we proceed to deal with this case further it would be ..... court pointed out that 'the definition includes not only what may be compendiously described as a sale under the sale of goods act, but also transactions, which, strictly speaking, are not sales, not even 'contracts of sale' but only contain an element of sale, that is the option to purchase, and that is the reason why the explanation ends with the words 'be ..... this court's decision in instalment supply case and the parliament was held competent to levy a sales tax even though it was not a sale within the meaning of the term in the sale of goods act nor a sale as commonly understood. in johar & co. v. c.t.o. : [1965]2scr112 this court again had to consider the incidents of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2005SC3336; (2005)7SCC380; [2005]142STC209(SC)
..... goods passes. it could not be disputed that the toner and developer will be delivered in bottles/containers. in the fsma supplies ..... items which get consumed before the property in the goods can pass. we are informed that toners and developers are liquids which are put in the xerox machine. they perform, to put it simply, the same function as ink in printers. under the sale of goods act if specified goods in a deliverable state are delivered the property in the ..... ' (sec. 2(u-1) and 'turnover' (sec. 2(v), read with the charging section 5b, in the karnataka sales tax act, also indicate that there must be an agreement for transfer of property in certain goods for an identifiable price. he submitted that in a maintenance contract, the only obligation cast on the service provider is to keep the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2006(2)AWC1744(SC); 2006(3)BomCR142; I(2006)CPJ1(SC); 2006(3)CTC74; 128(2006)DLT143(SC); [2006(3)JCR92(SC)]; JT2006(3)SC174; (2006)3MLJ237(SC); (2006)143PLR143; 2006(2)SCAL
..... sale with reference to goods which are the subject thereof may be a condition or a warranty. (2) a condition is a stipulation essential to ..... of the appellant should have been treated as warranty for an expended period. even in a case where the goods are accepted, it is well known, the buyer will have a remedy for damages for the breach of it. section 12 of the sale of goods act, reads as under:section 12 - condition and warranty - (1) a stipulation in a contract of ..... of the contract, the breach of which gives rise to a claim for damages but not to a right to reject the goods and treat the contract as repudiated. (4) whether a stipulation in a contract of sale is a condition or a warranty depends in each case on the construction of the contract. a stipulation may be a condition, .....
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