Court : Madhya Pradesh
Reported in : AIR1959MP120
..... of the indian statute law to determine whether a transaction involving sale of goods having potential existence should be regarded as a sale of goods or merely an agreement to sell. 14. section 4 of the sale of goods act, 1930, is as follows:-- '4(1). a contract of sale of goods is a contract whereby the seller transfers or agrees to ..... view that the transactions which the plaintiff made with the several proprietors were merely executory contracts of sale or agreements to sell under sub-section (3) of section 4 of the sale of goods act, 1930. since the property in the goods forming the subject-matter of the several contracts had not passed, the contracts created only a ..... than to warrant an inference that the property passes when it comes into existence without any act of appropriation.' (williston on sales, volume i, section 134, pages 377-8).12. sir m. d. chalmers, in his commentary on the english sale of goods act, 1893, says; 'there was one case in which it was supposed at common law .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1957MP45; [1957]8STC294(MP)
..... the stones into another marketable commodity.5. now it cannot be denied that the metal which the assessee produces is 'goods' within the meaning of the indian sale of goods act or the constitution. once we reach the conclusion that what he produces is 'goods' and that some process of manufacture enters into it, in our opinion, the definition (i) in section 2 is fully ..... of rs. 5,000/- if he was himself manufacturing or producing any goods for the purposes of sale: (see the definition of 'taxable quantum' in section 2 (i) (a) of the sales-tax act.)the contention of the assessee is that he was neither manufacturing nor producing any goods for the purposes of sale. he contends that breaking boulders into gitti is not a manufacturing process .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : [1991]81STC242(MP)
..... transfers the property in the goods to the buyer for a price. the essence of a sale is that the property is transferred from the seller to the ..... is to be paid by instalments, the property passes as soon as the sale is made, even though the price has not been fully paid and may later be paid in instalments. this follows from the definition of 'sale' in section 4 of the indian sale of goods act (as distinguished from an agreement to sell) which requires that the seller ..... agreement are satisfied and the option is exercised a sale takes place of the goods which till then had been hired. when this sale takes place it will be liable to sales tax under the act for the taxable event under the act is the taking place of the sale, the act providing for a multi-point sales tax at the relevant time. where, however, .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1990MP64
..... satisfactorily with the legal complexion of the issues involved. indeed, there is no reference at all in the impugned judgment to the relevant provisions of the contract act, the sale of goods act, or even the general law of torts on which the foundation of plaintiffs' claim actually rested. shortly put, the plaintiffs sued the contesting defendant for ..... accepted in his place', see also, liladhar nemchand v. rawji jugjiwan, air 1935 pc 93. 9. according to section 19 of the sale of goods act, 1930, the property in goods contracted for sale 'is transferred to the buyer at such time as the parties to the contract intend it to be transferred,' and it is also contemplated ..... except that the plaintiffs' association were 'buyers' within the meaning of the term defined in section 2(1) of the sale of goods act, 1930, and m/s tata iron & steel company, ltd., were 'sellers' of disputed goods, as defined in sub-section (13) of section 2 thereof. even if there was a contract earlier between the said .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1958MP415
..... not the point in the suit.6. the point is whether or not this document is a delivery warrant or order answering to the definition of 'document of title to goods' in section 2(4) of the indian sale of goods act,'any document used in the ordinary course of business, purporting to authorise the possessor of the document to receive ..... goods thereby represented.' it is not questioned by the defendants 1 and 2 that this type of delivery order is given in the business. their defence was on other grounds ..... that date could be ascertained. so it may be concluded for the purposes of the suit that there had been no change in the price between the sale and the refusal to deliver the goods.9. in the result, the appeal is allowed and the decree is passed jointly against all the defendants.costs and pleaders fee payable to the plaintiffs .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1992(0)MPLJ734
..... on the agreement aforesaid and the contention of the learned counsel that the suit be deemed to be suit for price as contemplated under section 55, sale of goods act, 1930, for short, the 'act'. that question may be decided during the course of trial of the suit. for the present, it would suffice to say that the parties exchanged correspondence ..... or decline that offer. when the offer is accepted, the contract is determined. that supports the view taken in kaluram's case (supra). before enactment of the sale of goods act, decision was rendered in the case of ford automobiles v. delhi motor co., air 1923 bombay 125 by sir d. f. mulla, j. on section 83, contract ..... act, since repealed. it was held that property in the motor cars did not pass to the defendant on delivery of the same to the railway company because the plaintiffs intended to retain the ownership of the goods until the defendants had paid the price. the contract of sale of the motor cars was deemed to .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2003(1)MPHT343; 2002(4)MPLJ440
..... was bad in law. if petitioner was careless in not inspecting tendu leaves before offering his bid, he cannot invoke the aid of sections 6 and 7 of sale of goods act.17. the contention of the learned counsel that it was not open to accept the bid below the upset price as such forfeiture of even earnest money is ..... .16. the submission raised by learned counsel for petitioner that agreement itself is void under sections 6 and 7 of sale of goods act, 1930, cannot be accepted. the factual matrix for invoking sections 6 and 7 of sale of goods act is that tendu leaves are used for manufacture of bidis; when petitioner had inspected the leaves they had perished in ..... they did not take any action immediately to cancel the bid of the petitioner; tendu leaves are perishable commodity by their nature and reason for not fetching the good prices is that they were already rotten at the time they were put belatedly to first auction by the respondents; their quality was further deteriorated by the time .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1959MP30
..... found to perform his promise within the time fixed fails to do so the contract becomes voidable at the option of the other party.29. section 61 of the sale of goods act saves plaintiff's right to recover the money paid where the consideration for the payment of it has failed.30. now on facts as found the present is a ..... as to the implication of article 97.27. i may in this connection also refer to sections 39 and 55 of the contract act and section 61 of the sale of goods act. under section 39 of the contract act when a party to a contract has refused to perform or disabled himself from performing his promise in its entirety the promisee may either ..... put an end to the contract or may signify by words or conduct his acquiescence in its continuance.28. under section 55 of the contract act where .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1973MPLJ32; [1973]31STC64(MP)
..... course of transaction there would be no sale in his favour and the petitioner would not be entitled to a deduction under ..... accordingly.the definition of the word 'sale' in clause (g) of section 2 of the c.p. act is similar.23. it was urged on the basis of this definition as well as the general concept of sale according to the provisions of the sale of goods act that unless there was a transfer of property in goods to the del credere agent in the ..... the position that emerges is that it would be necessary for the assessing authority to determine whether the del credere agent acted as a pakka adtya and as such there was a sale of goods to him. if he finds that he acted in that capacity, the petitioners would be entitled to the deduction claimed by him but not otherwise. we find .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1992(61)ELT560(MP); [1990]79STC156(MP)
..... cutting trees and converting some of them into ballis, did not alter their character as timber or using them for the manufacture of 'other goods' within the meaning of section 8(1) of the madhya pradesh general sales tax act, 1958. the court observed : 'with all due respect, we think that the so called advance from the original form did not alter ..... into chips and powder. since there was a manufacture within the meaning of section 2(j) of the state act, he disallowed the claim of deduction on account of sale of tax-paid goods under section 2(r)(ii) of the act. he assessed sales at rs. 23,000 as taxable at 10 per cent and levied tax of rs. 12,300 under the ..... is may 23, 1981 to december 31, 1981. in the quarterly returns submitted by it under the state act and the central act, the petitioner claimed that sales were of tax-paid goods and no tax was, therefore, payable under section 2(r)(ii) of the state act and under notification no. 3326-3081/v-st, dated october 11, 1977, under the central .....
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