Judgment Search Results Home > Cases Phrase: sale of goods act 1930 section 15 sale by description Court: orissa Page 1 of about 30 results (0.139 seconds)

Food Inspector of Puri Municipality Vs. K.C. Anjanayulu

Court : Orissa

Reported in : AIR1966Ori144; 1966CriLJ784

..... 1) cri. lj 152 (ker) where raman ayer j. observed that the obtaining of sample under section 10 of the act would not amount to sale as it is not a voluntary transaction, but in the nature of compulsory acquisition in exercise of statutory power. the supreme ..... the customers that it is unfit for human consumption. there is no bar for pure ghee being used for lighting purposes and good ghee may be used for both the purposes. it is however not a sufficient defence for the accused to contend that it ..... and were unable to accept the view. the supreme court have also in a number of other cases treated such transactions of sale to the food inspector as sales under the act: (see (1961) 3 scr 324 : (air 1961 sc 631); (1961) 3 scr 986 : (air 1961 sc 1494 ..... be adulterated. undisputedly ghee is a food-stuff as it is used in various forms in the preparation of human food and sale of adulterated ghee is prohibited by law. although the ghee might have an alternative use such as for lighting purposes, it .....

The Titaghur Paper Mills Company Ltd. and anr. Vs. State of Orissa and ...

Court : Orissa

Reported in : [1980]45STC170(Orissa)

..... .c. 1037, it has been held that the state government cannot extend the import of the expression 'sale of goods' so as to impose liability for tax on transactions which are not, in fact, sale of goods within the meaning of the sale of goods act. under the sale of goods act, title can pass on the intention of the parties. in the case of standing trees or timber, title ..... of list ii of the seventh schedule of the constitution of india carries the same meaning which it carries in the sale of goods act, 1930, and under section 4 of the sale of goods act, a sale is complete only when 'the property in the goods is transferred from the seller to the buyer'. no tax can be imposed unless the taxable event, i.e., the transfer .....

Commissioner of Income-tax Vs. Prafulla Kumar Mallik

Court : Orissa

Reported in : AIR1969Ori187; [1969]73ITR119(Orissa)

..... as a paddy procuring agent; it was an unavoidable loss arising as one of the consequences of carrying on such business.9. it is clear from section 59 of the sale of goods act, 1930, that the remedy for such breach of warranty is that the buyer is not by reason only of such breach of warranty entitled to reject the ..... sue for the price if he paid the price. it is also open to the buyer to accept the goods and sue on the basis of a warranty. under section 59 of the sale of goods act the remedy for the buyer where he accepts the goods is only to sue for damages. in the present case the effect of government deducting from the bills ..... with this question, considered the provisions of section 10 (2) of the income-tax act and held that the deduction claimed by the assessee was not admissible as it amounted to a penalty imposed on the assessee for his dishonest action in supplying sub-standard quality goods and, as such, it could not be said to be in expenditure incurred wholly and .....

Union of India (Uoi) Vs. Sankar Store and anr.

Court : Orissa

Reported in : AIR1974Ori85; 39(1973)CLT1043

..... the trial court that the loss of the consignment was due to the negligence of the railways. he decreed the suit, relying on the section 27 of the sale of goods act. he held that since the plaintiffs had acquired title to the suit consignment their suit is maintainable in law.5. mr. pal, learned counsel for the appellant ..... alternatively, the plaintiffs fall back on section 23 of the indian sale of goods act in support of their title to the goods. sub-section (1) of section 23 of the sale of goods act runs as follows:--'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 conditionally appropriated to ..... even been averred in the plaint. it is also settled law that in absence of pleadings or issues regarding passing of title under section 23 of the sale of goods act, such a case cannot be decided. for the aforesaid reasons, i am of opinion that the plaintiffs have failed to prove their title to the .....

Rajat Kumar Rath and anr. Vs. Government of India and ors.

Court : Orissa

Reported in : AIR2000Ori32

..... validity of the transfer of the securities has to depend on the provisions of the transfer of property act and the sale of goods act relating to transfer and not to the validity of the agreement preceding the transfer. like any other movable goods the securities could validly be purchased on delivery against payment of price as per sections 4, 19 ..... and 20 of the sale of goods act. the price paid, while taking delivery was the consideration for the transfer of the securities. when the transfer of title has taken place the agreement ..... xxx xxx xxx 66. the following conclusions from the aforesaid discussion : (a) infringements of the instructions issued by the reserve bank of india under the banking regulations act prohibiting the banks from entering into buy-back arrangements do not invalidate such contract entitled into between the banks and its customers. (b) the ready forward contract is .....

Mukesh Oil Mills (P) L Vs. State of Orissa

Court : Orissa

Reported in : 2005(II)OLR764

..... in 1997 crl.l.j. 1614 and keshu lal v. state of rajasthan reported in 1996 crl.l.j. 740.5. learned counsel further submits that under the sale of goods act, the consignor retains his ownership over the consignment till the consignee takes its possession on payment of value thereof. in the present case, the consignee has not paid ..... order, since it is passed before culmination of the proceeding. under sections 20 to 26 of the sale of goods act, 1930, after the goods were delivered to the transporter, the petitioner can no more be treated as the owner of the goods. as such the petitioner has no locus standi to file this revision. by virtue of the judicial ..... kabi, addl. c.t.o., bhubaneswar-ii, this revision is not maintainable in his absence. the finding of the sales tax authorities is that the petitioner does not remain as the owner of the goods after the goods were handed over to the transporter. the amount, which had been deposited by the petitioner towards tax and penalty as per .....

Hindusthan Lever Limited and Another Vs. the Collector and District Ma ...

Court : Orissa

..... the consignee m/s. santosh traders, vedavyas was dishonoured before the vanaspati dalda and other consignments were delivered.16. section 51 of the sale of goods act, 1930 reads as follows : duration of transit- (1) goods are deemed to be in course of transit from the time when they are delivered to a carrier or other bailee for the purpose ..... . lal that the sale having no.yet been completed and the goods being in transit in a truck, the said did no.amount to storage and it ..... consideration, it continued to be the owner of the goods as per section 45(1)(b) of the sale of goods act, 1930, and as the consignment had no.reached its destination, the transit continued and petitioner no.1 remained the owner of the goods according to section 51 of the sale of goods act, 1930. it is further submitted by mr. s.c .....

Mahanadi Coalfields Ltd. and anr. Vs. State of Orissa and ors.

Court : Orissa

Reported in : AIR1994Ori258; 1995(I)OLR544

..... has already been fixed by the government of india in exercise of a statutory power. in support of this contention, he also places reliance on section 64a of the sale of goods act.7. m/s. i.s.n. murty, jagannath das and b. agrawal, learned counsel appearing for petitioners in some of the writ applications also advance their arguments in support ..... direct tax on the mineral in question and not any tax or levy.in this connection, it would be appropriate also to notice the provision of section 64a of the sale of goods act (3 of 1930) which authorises that in the event of any tax of the nature described in sub-section (2) thereof being imposed, the same becomes payable and ..... sub-section (2) thereof clearly indicates that sub-section (1) would apply only in respect of duty of customs or excise on goods and any tax on the sale or purchase of goods. therefore, if no levy is made on the goods itself, sub-section (1) of section 64a cannot have any application. in this view of the matter, if the tax is .....

Titaghur Paper Mills Co. Ltd. and anr. Vs. State of Orissa and ors.

Court : Orissa

Reported in : [1990]76STC447(Orissa)

..... been authoritatively interpreted by the supreme court of india. that power is basically related to and/or rooted in the concept of sale of goods as defined by the indian sale of goods act, 1930. but the amending act in effect and substance seeks to modify, abridge the said concept and therefore trespasses far beyond the competence of the legislature. the ..... (3) in the provisions in entry 54 in list ii of the seventh schedule to the constitution of india, the term 'sale' must carry the meaning as per the definition of the word in the sale of goods act. judged on this basis, the provision in explanation ii of section 2 falls short of the requirement and therefore is invalid ; ..... of such dealer as--(i) a mercantile agent as defined in the indian sale of goods act, 1930, or(ii) an agent for handling goods or documents of title relating to goods, or(iii) an agent for the collection or payment of the sale price of goods or as a guarantor for such collection or payment,and every local branch of .....

Mahadev Ganga Prasad Vs. Gouri Shankar Sanganaria

Court : Orissa

Reported in : AIR1950Ori42

..... all, does not find support either from the express terms of the contract, as stipulated between the parties, oc from any of the provisions of the sale of goods act. 11. it is next to be considered as to whether the contract stood cancelled even before the delivery was made in october 1941. the plaintiff's notice of 21st ..... it is kkk 12 yards gwalior mills. this clearly indicates that the contract was by description and not by sample. sale by sample is defined in section 17, sale of goods act which reads as follows : 'a contract of sale is a contract for sale by sample where there ia a term in the contract, express or implied, to that effect.'i have said already ..... the quality or description of the contents. the duties of the seller and the buyer are laid down in chap. iv, sale of goods act. the buyer is bound to accept and pay for the goods ia accordance with the terms of the contract for sale. 10. section 36, sale of good act lays down the rules as to delivery. one such rule is that if the .....