Court : Supreme Court of India
Reported in : AIR2000SC331; 2000(1)ALLMR(SC)356; [2000]99CompCas347(SC); 2000(1)CTC107; [2000(84)FLR183]; JT1999(10)SC70; (2000)ILLJ552SC; (2000)IIMLJ11(SC); 2000(2)MPHT89; 2000MPLJ328(S
..... to be compensated by award of the just equivalent of the value or damages for loss. 'goods' have been defined by clause (i) and have been assigned the same meaning as in the sale of goods act, 1930 which reads as under:'goods' means every kind of movable property other than actionable claims and money; and includes stocks and shares ..... , growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale.it was therefore ..... urged that the applicability of the act having been confined to moveable goods only a complaint filed for any defect in relation to immoveable goods such as a house or building or allotment of site could not .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1956SC17; 22(1956)CLT101(SC); (1956)IMLJ69(SC); [1955]2SCR919
..... to their land and the right to regulate, control and sell the fisheries on it. if the petitioners' rights are no more than the right to obtain future goods under the sale of goods act, then that is a purely personal right arising out of a contract to which the state of orissa is not a party and in any event a refusal to ..... as a profit a prendre is regarded as a benefit arising out of land it follows that it is immoveable property within the meaning of the transfer of property act. 12. now a 'sale' is defined as a transfer of ownership in exchange for a price paid or promised. as a profit a prendre is immoveable property and as in this case ..... (1) are dependent on that. 8. in their petition the petitioners claim that the transactions were sales of future goods, namely of the fish in these sections of the lake, and that as fish is moveable property orissa act i of 1952 is not attracted as that act is confined to immovable property. we agree with the learned solicitor-general that if this is .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1953]4SCR476
..... to consider the question as to when title in the property passes to the transferee. section 4, sub-section (3) of the indian sale of goods act which lays down that in the case of sale of future goods the contract amounts only to an agreement to sell does not seem to be applicable to the contracts and agreements here, as the ..... taken possession of the subject-matter of the contracts, namely, tendu leaves, lac palisades, teak, timber and hardwood, bamboos and miscellaneous forest produce. 21. under the indian sale of goods act, 'goods' include growing crops, grass and things attached to or forming part of the land, which are agreed to be severed before ..... goods are not 'future goods' as defined in sub-clause (6) of the act which states that they mean goods to be manufactured or produced or acquired .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC887; [1959]Supp(2)SCR702; [1959]10STC297(SC)
..... upon the argument founded on explanation ii to s. 2(g) and argues, somewhat half-heartedly, that notwithstanding the provisions of the sale of goods act regarding the passing of property in the goods the sale under consideration must be deemed, in the light of that explanation, to have taken place within the central provinces. the question of ..... round the answers to questions 3 and 4. the answer to question 3 turned on the construction placed by the high court on s. 23 of the sale of goods act. after quoting s. 23, the high court observed as follows :- 'after sorting the logs with the assent of the buyer's representative, the applicant appropriated ..... and buyer is dealt with in ch. iii of the sale of goods act. section 18 of the sale of goods act runs thus : '18. goods must be ascertained :- 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.' 15. passing over sections 19 to 22 which .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1965]2SCR112
..... seventh schedule to theconstitution, which corresponds to entry 48 of the provincial list of thegovernment of india act, 1935, and make something a sale which is not a saleunder the law contained in the indian sale of goods act. it is clear that ifthe explanation is good, the second sale in the present case must be held tohave taken place at the time the hire purchase agreement ..... under entry 48 of list ii of the seventh schedule to the government ofindia act 1935 or under entry 54 of list ii of the seventh schedule to theconstitution, can only tax sale within the meaning of that word as defined inthe sale if goods act. the essence of sale under the sale of goods act is thatthe property should pass from the seller to the buyer when a .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1998SC1549; JT1997(7)SC472; 1997(5)SCALE537; (1997)7SCC190; [1997]Supp3SCR497; [1997]107STC196(SC)
..... also be a sale within the meaning of sale provided such agreement of sale stipulates for transfer or movement of goods or movement of goods is incident of the contract of sale and in that ..... 4-5 and 10-24 of the sale of goods act and argued that the expression 'sale occasions such import' occurring in sub-section (2) of section 5 of the act means a completed sale and it should precede the import, and in the present case, since there was no sale in terms of the sale of goods act, the sale has not occasioned the import and as ..... be examined from another angle. an agreement to transfer goods to the buyer for a price is an important element of sale and the same is also borne out from section 4 of sale of goods act. if section 4 of the sale of goods act is read along with sections 3 and 4 of the act, it would mean an agreement to sell would .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1970MhLJ770(SC); (1970)1SCC25; [1970]2SCR445
..... ,...shall cease and be vested in the state for purposes of the state free of all encumbrances;....10. the relevant provisions of the sale of goods act may also be noticed. section 2(7) of the sale of goods act defines 'goods' as meaning 'every kind of movable property other than actionable claims and money; and includes stock and shares, growing crops, grass ..... and the logs appropriated to the contract, the estate of the jagirdar vested in the state of madhya pradesh. it is true that the provisions of the sale of goods act, especially sections 18 to 44 are rules of construction of contracts for determining the interest of the parties. if there be a contract that the property is ..... . it was held by the court of appeal that the contract was not a contract for the sale of specific goods in a deliverable state within the meaning of section 18 rule 1 of the sale of goods act, 1893; that the goods in question were neither identified nor agreed upon; that it was not every tree in the forest which .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1965]1SCR803
..... (hereinafter called 'the act'); and so, explanation 2 to s. 2(j) of the travancore act was not violative of art. 286(1)(a), and that if at the moment ..... when the property passed, it being not relevant where the property passed, the goods were in the state of ..... could not be said to be 'outside' sale within the meaning of art. 286(1)(a) of the constitution. the high court was inclined to take the view that the said constitutional provision had no reference exclusively to the transfer of the property in the goods according to the provisions of the indian sale of goods act, 1930 (no. 3 of 1930) .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996VIIAD(SC)716; JT1996(8)SC761; 1996(7)SCALE421; (1996)10SCC648; [1996]Supp7SCR185; [1996]103STC485(SC)
..... parties, express or implied, there is no sale. similarly, if the consideration of the transfer is not ..... that the transactions involved in the scheme of the assessee are not liable to tax as sales tax under section 3(i) of the act.14. it may be stated that in order to constitute a sale under the sale of goods act, it is essential to establish that there is an agreement between the parties for transfer of ..... a result of the transaction the goods, article or the property must actually pass to the purchaser. it is settled law that the expression 'sale' under the sales tax act has to be understood with reference to the definition of 'sale of goods' under the sale of goods act. but if the title of the goods passes without any contract between the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC2394; [1978]48CompCas1(SC); [1977]110ITR644(SC); (1977)4SCC329; [1978]1SCR537; 1977(9)LC642(SC)
..... desire to cast doubt on the proposition that in india a purchaser of shares (which under the indian sale of goods act come within the definition of 'goods') does not acquire an equitable interest by virtue of the contract of sale. but they cannot agree with the application of this proposition which commended itself to the appellate court. no ..... and travelling expenses incurred by the assessee for protecting dividend income and to ensure the prospective dividend earning capacity were clearly allowable under section 12(2) of the act. we find ourselves in complete agreement with the view taken by the allahabad high court in that case.8. in smt. nirmala k. doshi v. commissioner ..... profits or gains provided that no allowance shall be made on account of-(a) any personal expenses of the assessees, or(b) any interest chargeable under this act which is payable without the taxable territories, not being interest on a loan issued for public subscription before the 1st day of april, 1938, or not being .....
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