Judgment Search Results Home > Cases Phrase: sale of goods act 1930 section 15 sale by description Court: allahabad Page 1 of about 85 results (0.148 seconds)

Reliance Industries Limited and Others Vs. State of U.P. and Others

Court : Allahabad

..... . open access system (xv) construction of agreement (xvi) whether gspa/gta are colourable device to escape tax liability? (xvii) whether movement is necessary to constitute inter-state sale (xviii) situs of the sale (xix) sales of goods act (xx) assessing authority (xxi) main judgments relied upon by the state of u.p. (xxii) american law (xxiii) finding we have heard shri abhishek manu singhvi, shri ..... of rajasthan, a division bench of rajasthan high court ruled that the gas, water and electricity are not the goods covered by the sales of goods act which applies only to goods as defined in section 2 (7) of the sales of goods act. the court held that the goods must be movable property. rajasthan high court relied upon the apex court judgment reported in air 1965 sc 666 .....

Metal Craft Vs. Rajya Krishi Utpadan Mandi Parishad and Others

Court : Allahabad

Reported in : 2001(3)AWC2067; (1999)3UPLBEC1689

..... (paragraph 44), it was held that in view of section 18 of the sale of goods act till the appropriation takes place and goods are actually delivered, the pucca delivery orders is a contract for the sale of unascertained goods and no property in the goods is transferred to the buyer. in view of these authoritative pronouncements, there cannot ..... held as under in paragraph 11 of the reports :'section 18 of the 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. it is a condition precedent to the passing of property under a ..... court in agricultural market committee v. shalimar chemical works ltd : air1997sc2502 , took into consideration the provisions of sales of goods act, 1930. the problem here may also be examined in the light of the said act. the admitted position is that after receipt of (he order, the petitioner purchased rice from millers in haryana, .....

Binod Mills Co. Ltd. Vs. Commissioner of Income-tax, U. P.

Court : Allahabad

Reported in : [1966]62ITR424(All)

..... law and must vary in each case and must, in my opinion, be answered in a commonsense way and not necessarily in the artificial manner laid down by the sale of goods act to determine where and when the property passes.'in the light of the principles deducible from these decisions, to determine the question as to where the income has arisen or ..... between the parties. if it is possible to infer from the contract itself as to the place and the time when the property in the goods was to pass, there is no scope for pressing the sale of goods act into service. it is no doubt true, as contended by learned counsel for the assessee, that the agreement in the present case was not ..... that is not clear, then guidance is to be sought, in a case like the present, from section 23 of the sale of goods act. if the terms of the contract are clear, then it is not necessary to look at the sale of goods act but, if it is, then the following facts will have to be taken into consideration.(1) the place of delivery .....

Official Receiver, Jhansi Vs. Jugal Kishore Lachhi Ram Jaina, Hyderaba ...

Court : Allahabad

Reported in : AIR1963All459

..... line of reasoning followed by my learned brother jagdish sahai equity was not being deployed to override law. there was, in my view, nothing in either the contract act or the sale of goods act which compelled a court to uphold the fraud practised in the instant case.3. i agree with the opinion of my learned brother jagdish sahai.jagdish sahai, j.4 ..... that mukerji had obtained possession of the shares with the consent of the agent of bhuiya, i.e. paul within the meaning of section 30(2) of the indian sale of goods act and it was immaterial as to whether or not paul's consent had been obtained by fraud. on appeal a division bench of the calcutta high court reversed the judgment ..... possession of the same with the consent of the seller with the result that the pledge would be effective under the provisions of section 30(2) of the indian sale of goods act in the same way as the right of the original seller did not exist. the case of the defendant bank on the other hand was that mukherji was not .....

Union of India (Uoi) and anr. Vs. Indian and Overseas Trading Company, ...

Court : Allahabad

Reported in : AIR1987All196

..... l. j. in biddell brothers v. e. clemens horst company, (1911) 1 kb 934 on the provision of section 32 of the sale of goods act (corresponding to section 38 of the indian sale of goods act) wherein at page 956 it has been observed that in certain cases only the right in the property would pass to the vendee and that ..... , as urged by the learned counsel for the appellants, as to whether under the provisions of sub-section (2) of section 23 of the sale of goods act (supra) the important rule that, where goods are delivered to a carrier fortransmission to a buyer, the carrier is presumed to be the buyer's agent not only to take delivery, but ..... 5. the learned counsel for the appellant brought to my notice the provisions of section 23 of the sale of goods act which is as under : --'23(1) 'where there is a contract for the sale of unascertained or future goods by description and goods of that description and in a deliverable state are unconditionally appropriated to the contract, either by the .....

Dharampal and Co., Agra Vs. Firm Kila Gatla Ram Chandra Rao and Co., V ...

Court : Allahabad

Reported in : AIR1980All316

..... station.'10. in the case of mahadev ganga prasad v. gouri shanker : air1950ori42 a division bench of the orissa high court considered the question of section 41 of the sale of goods act, in a case where a contract of five bales of sarees was entered into. the consignment was despatched through railways to be collected through a bank. the division bench ..... it was found to be of a quality inferior to that contracted for he could have sued for damages.8. section 41 of the sale of goods act only gives a buyer a right of examining the goods and not a right to repudiate the contract. the right of inspection could only arise either when the consignee had taken the delivery from ..... all, does not find support either from the express terms of the contract, as stipulated between the parties, or from any of the provisions of the sale of goods act.'11. the lower appellate court has referred to the case of in re firm beharilal baldeo prasad (air 1965 mad 271) where the court had occasion to consider the .....

Purshottam Das Banarsi Das Vs. the Union of India (Uoi) and ors.

Court : Allahabad

Reported in : AIR1967All549

..... to which party was to suffer as a result of mudaliar's fraud. as it was a case of sale, their lordships referred to section 27 of the sale of goods act. the relevant part of section 27 sale of goods act is as follows:'where goods are sold by a person who is not the owner thereof and who does not sellthem under the authority or ..... a third, he who has enabled such third person to occasion the loss must sustain it.'their lordships accepted the principle relating to interpretation of section 27 of the sale of goods act, and proceeded to examine english cases in which its application had been considered. the case on which the learned counsel for the appellant has based his argument is ..... the trial court, was that it was not necessary to find out that the appellant's conduct had been blame-worthy. according to that argument, section 27 of the sale of goods act embodied the english rule of equity, which was said to have been very succinctly laid down in (1787) 2 term rep 63 at p. 70 by ashhurst j. .....

New Victoria Mills Co. Ltd. Vs. Commissioner of Income-tax

Court : Allahabad

Reported in : AIR1952All812; [1952]21ITR567(All)

..... in the year previous to the relevant account year. the question as to when the liability to pay the price arose was a question of law covered by section 32, sale of goods act and it was for the assessee, if he wanted to prove that there was an agreement to the contrary, to give such evidence. this is our answer to the ..... -10-1943 and the liability to pay the sum could be easily ascertained if the assessee company lad cared to do so.'under section 82, sale of goods act (iii [3] of 1930) unless otherwise agreed, delivery of the goods and payment of the price are concurrent conditions. from the order of the appellate tribunal it is clear that there was no agreement to ..... malik, c.j.1. in this reference under section 66 (1), income-tax act the following question has been referred to us :'whether on the facts stated there was any evidence to prove that the expenditure to the tune of rs. 1,39,561 .....

Vishwanath Bhartiya Vs. Ram Naran Das Jagannath

Court : Allahabad

Reported in : AIR1940All405

..... first place that there had been in law delivery of the 75 bales of gunny bags to the defendant. reliance was placed upon section 33, sale of goods act. section 33 is in the following terms:delivery of goods sold may be made by doing anything which the parties agree shall be treated as delivery or which has the effect of putting the ..... was understood further that on the presentation of the delivery order that firm would deliver the goods. in this connexion reference may be made to sub-section (3) of section 36, sale of goods act. this sub-section is as follows:where the goods at the time of sale are in the possession of a third person, there is no delivery by seller to ..... buyer unless and until such third person acknowledges to the buyer that he holds the goods on his behalf.5. in the present case .....

Firm Gulabrai NaraIn Das Through L. Shiam Sundar Lal Vs. Firm Ilahi Bu ...

Court : Allahabad

Reported in : AIR1945All185

..... between the parties, more particularly the language of the endorsement of 3rd november 1936, imply 'an agreement to the contrary,' as contemplated by section 32, sale of goods act. if the law is clear that each delivery of goods gives right to a cause of action immediately, one would have expected an agreement between the parties more precise and explicit in form. the argument ..... delivery gives an independent cause of action. the contention of the learned counsel for the defendants receives support from section 32, sale of goods act, which provides that 'the buyer shall be ready and willing to pay the price in exchange for possession of the goods.' this section casts an obligation upon the seller to 'be ready and willing to give possession of the .....