Judgment Search Results Home > Cases Phrase: sale of goods act 1930 section 15 sale by description Court: mumbai Page 2 of about 125 results (0.090 seconds)

M/s. Raj Shipping and Another Vs. The State of Maharashtra, Through th ...

Court : Mumbai

..... and deliverable state are done away with in section 4 of cst act, 1956. the rest of section 4(2(b)) of the cst act, 1956 is in pari materia with section 23 of the sale of goods act, 1930. 53.4) section 19(3) of sale of goods act, 1930 is to effect that rules contained in section 20 to section 24 ..... heavily by mr.sridharan. he sums up his arguments on this point as follows: 55.1) section 22 of the sale of goods act, 1930 similarly states that where the seller is bound to weigh or measure the goods, the property in the same does not pass until such measurement or weighment is completed. as stated in atiyah (supra ..... makes certain deviations from the exact terms of section 23 of the sale of goods act, 1930. 53.2) section 23 of the act provides as follows: 23. sale of unascertained goods and appropriation. (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 .....

Commissioner of Sales Tax Vs. Matushree Textile Limited

Court : Mumbai

Reported in : 2004(3)BomCR863

..... in the execution of works contract either in its original form or in some other form and not the criteria laid down under the sale of goods act or under the bst act.35. the contention of mr. joshi that even after the forty-sixth amendment to the constitution, the ratio laid down by the apex court in ..... in some other form, then, there is deemed sale of those materials under the works contracts act. the definition of 'sale' under the sale of goods act and under the bst act is materially different from the definition given under the works contracts act. in other words, to constitute sale under the works contracts act, the only criteria required to be fulfilled is the ..... ancillary to the service contract or by way of accession in a works contract. transfer of property in goods, except in the case of sale, is not taxable either under the sale of goods act or under the works contracts act. he submitted that in the present case the tribunal on factual appreciation of facts came to the conclusion .....

Kedarnath and Sons Vs. the India United Mills Ltd.

Court : Mumbai

Reported in : (1956)58BOMLR907

..... have seriously considered whether it was incumbent on me on theground of judicial comity to follow that decision. the learned judge has not referred to section 55 of the sale of goods act presumbly because it must have been felt that in that case it was not necessary to do so, now, it is always unsafe to take one or two observations ..... to set aside the award. there is nothing in that judgment, however, which deals with the remedy of a seller of goods to sue for the price of goods in certain cases enumerated in section 55 of the sale of goods act, and obviously because in the case before the learned judge it was not possible for the respondents to rely on that section ..... him to do so if hecame to the conclusion that the case fell within the purview of section 55 of the sale of goods act. a cause of action for price of goods against a defaulting buyer arises when property in the goods has passed or where the price is payable on a day certain irrespective of delivery. in the latter case the .....

Commissioner of Sales Tax Vs. B.M. Shah and Company

Court : Mumbai

Reported in : [2005]142STC291(Bom)

..... law have been referred :'1. whether on the facts and in the circumstances of the case and on the true and correct interpretation of section 2(4) of the sale of goods act, was the maharashtra sales tax tribunal justified in law in holding that delivery orders issued by bankers to the respondents in pursuance of airways bills are documents of title to the ..... frontier of india ?'2. to decide the above question of law raised hereinabove, following provisions of law will be relevant. section 2(4) of the sale of goods act defines 'document of title to the goods'.' 'document of title to goods' includes a bill of lading, dock-warrant, warehouse keeper's certificate, wharfinger's certificate, railway receipt, (multimodal transport document), warrant or order for the .....

Tomas Cook (India) Limited Vs. the Dy./Jt. Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)103ITD119(Mum.)

..... exchange is a commodity, it does not cease to be "money" and, therefore, the same has to be excluded from the definition of "goods" in view of the provisions of sale of goods act, 1930.coming to the decision of the tribunal, the assessee had relied on the decision of central excise and gold appellate tribunal, mumbai, in ..... in the popular sense. therefore, we are of the view that foreign currency does amount to money and, therefore, cannot be considered as "goods" in the legal sense as defined in the sale of goods act, 1930.consequently, applying principles laid down by the constitution bench of the hon'ble supreme court in the case of m/s. gannon dunkerley ..... that foreign exchange could be considered as commodity. however, the court had no occasion to consider the meaning of the word "goods"for the purpose of section 80hhc or in the context of sale of goods act, 1930.accordingly, that judgment also cannot be applied to the present case.the english case in the case of imperial tobacco co .....

Aasia Industrial Technologies Ltd. and ors. Vs. Ambience Space Sellers ...

Court : Mumbai

Reported in : (1997)99BOMLR613

..... our view, therefore, all the attributes of a movable property are present. it must thus be held that signals are 'movable property' within the meaning of sale of goods act. there is also no merit in the argument of mr. kapadia that there is no conversion because the plaintiffs signals are not distorted or affected or diminished. ..... . he submitted that, therefore, there was no conversion.23. so far as the question whether signals constitute goods or chattels, a reference may be made to the definition of the 'goods' in the sale of goods act. section 2(7) defines 'goods' to mean any movable property other than an actionable claim and money. the term 'movable property' has ..... had not been the case there was no necessity of specifically exempting sale of electric energy from the payment of sales tax by making, a provision for it in the schedule to the two acts.24. under the definition of 'goods' as given in the sale of goods act, 'goods' must be property and must be movable. any kind of property .....

Mckenzies Limited Vs. the State of Bombay

Court : Mumbai

Reported in : [1962]13STC602(Bom)

..... view of the tribunal was that the transaction referred to in the bill of the applicants dated 29th june, 1956, being a transaction of sale of goods was liable to sales tax under the bombay sales tax act, 1953. 3. mr. donde, the learned advocate, who appears for the applicants, has contended that the view taken by the tribunal is ..... purchase manufactured motor-bodies. according to the tribunal the contract between the parties was, therefore, a contract for the sale of goods and the applicants, therefore, were dealers within the meaning of the bombay sales tax act of 1953 in respect of their activities as body-building contractors in the contracts concerned. on the second question, the ..... the contract in the present case between the parties could not be regarded as a contract for the sale of goods and consequently the applicants were not dealers within the meaning of section 2(6) of the bombay sales tax act of 1953 nor was the transaction evidenced by the bill dated 29th june, 1956, liable to .....

Suchetan Exports Pvt.Ltd. Vs. Gupta Coal India Limited and ors.

Court : Mumbai Nagpur

..... the contract and various provisions of the sale of goods act, relied upon by the learned counsels appearing for the parties, the view taken by the trial court, seems to be the possible view of the matter on prima- ..... the course of dealing between the parties. 17) the trial court has taken into consideration the provisions of section 46 (1) (a) read with section 47 (1) of the sale of goods act, 1930 and has recorded the findings, that the plaintiff shall have the lien over the coal till full price of the coal is paid. keeping in view the terms of ..... the argument of the defendant no.1 based upon section 46 (1) (a) read with section 47 (1) of the sale of goods act, 1930 that lien over the goods is available only till unpaid seller is in possession of the goods. the trial court recorded the finding that the plaintiff has prima-facie shown that the defendant no.1 agreed to pay full .....

Vithaldas Vishram Vs. Jagjivan Gordhandas

Court : Mumbai

Reported in : AIR1939Bom84; (1939)41BOMLR33

..... did, i am also of opinion that in the circumstances of this case the plaintiff would nevertheless be entitled to maintain this claim under section 55(2) of the sale of goods act. in my view, however, he brings his case under section 55(1).18. the first issue raised the question whether the suit as framed was maintainable. mr. khambatta ..... matter further as no question of damages arises in view of my holding that this agreement was an agreement of sale out and out.17. i think that this suit falls within section 55(1) of the indian sale of goods act, and that the buyer having wrongfully, as i hold, refused to pay the price of the decree the plaintiff ..... the parties that a decree, by reason of section 3(34) of the general clauses act (x of 1897), is 'moveable property,' and that as such it falls within the definition of 'goods' in section 2(7) of the indian sale of goods act of 1930, in which 'goods' is defined as meaning every kind of moveable property other than actionable claims and money .....

Bhagwant Narayan Tendulkar and Others Vs. Goa Co-operative Marketing a ...

Court : Mumbai

Reported in : 1998(4)ALLMR671; 1998(3)BomCR735

..... by the respondent and the ownership of the said trucks was to pass to the appellant only on payment of the entire amount due. section 20 of the sale of goods act, upon which heavy reliance has been placed by the learned advocate for the appellants would, therefore, not be attracted in the facts and circumstances of the case ..... submitted that the agreement in question is not hire purchase agreement, but it is agreement to sell; that in terms of section 20 of the sale of goods act the property in the goods namely trucks had passed to the appellant when the possession was delivered to him on the date of the agreement and irrespective of whether the instalments were ..... the parties is the intention of the parties as to when the property in the goods namely the trucks would pass to the appellants. section 19 of the sale of goods act provides that where there is a contract for the sale of specific or ascertained goods the property in them is transferred to the buyer at such time as the parties .....