Judgment Search Results Home > Cases Phrase: sale of goods act 1930 section 15 sale by description Page 100 of about 1,279 results (0.155 seconds)

Wheels India Limited Vs. Khemchand Rajkumar and anr.

Court : Chennai

Reported in : (1970)2MLJ648

..... kennedy, l.j., in biddell brothers v. e. clemens horst & co. l.r. (1911) 1 kb 214, thus:the meaning of delivery under the (english) sale of goods act is defined by section 62 to be voluntary transfer of possession from one person to another. such delivery may be either actual or contractive and, and as bowen, l.j ..... borne by the second defendant. as regards the first defendant it is stated that the contract was one made by the first defendant as agent for the sale of goods for the second defendant, a merchant stationed abroad and that the first defendant accordingly is both entitled to personally enforce the contract against the plaintiffs and also ..... upon him an absolute obligation to deliver possession of the goods to the plaintiffs at the port of madras. no doubt, under every contract of sale, a seller has got an obligation to delivery possession of the goods to the buyer; but delivery of possession under the indian contract act may be actual or constructive; and the proposition that under .....

State of West Bengal and ors. Vs. Shri Madanlal Shroff and ors.

Court : Kolkata

Reported in : [1989]72STC56(Cal)

..... no. 21 of the first schedule to the central excises and salt act, 1944 then the same being goods of special importance within the meaning of section 14, clause (x) of the central sales tax act tax payable under the bengal finance (sales tax) act in respect of sale or purchase thereof cannot exceed the maximum rate specified by section 16( ..... . in other words carpets manufactured wholly of wool or containing 40 per cent or more by weight of wool are goods of special importance under section 14 of the central sales tax act, 1956.7. the writ petitioners-annexed to their writ petitions a number of notices and communications issued by the directorate of commercial taxes, ..... item no. 21 of the first schedule to the central excises and salt act read with section 14 of the central sales tax act. we have upheld the contention of the writ petitioner-respondents that the said goods are woollen fabrics and, therefore, they are goods of special importance. the said item no. 21 includes all varieties of .....

Saini and Co. and ors. Vs. Union of India (Uoi) and ors.

Court : Himachal Pradesh

Reported in : [2000]246ITR762(HP)

..... that an l-13 licensee could not be said to be a 'buyer' as he did not purchase liquor in auction and the sale price of such goods to be sold by him was fixed by or under the state act. in our considered opinion, the deletion of section 44ac and insertion thereof in section 206c did not change the legal position. the ..... as under :'provided that nothing contained in this clause shall apply to a buyer where the goods are not obtained by him by way of auction and where the sale price of such goods to be sold by the buyer is fixed by or under any state act.'9. after the, amendment in section 44ac and insertion of the proviso, again tax was sought ..... ) a public sector company,(ii) a buyer in the further sale of such goods obtained in pursuance of such sale, or(iii) a buyer where the goods are not obtained by him by way of auction and where the sale price of such goods to be sold by the buyer is fixed by or under any state act ; (b) 'seller', means the central government, a state government .....

Saini and Co. Vs. Union of India

Court : Himachal Pradesh

Reported in : [2001]113TAXMAN55(NULL)

..... it was held that l-13 licensee could not be said to be 'buyer' as he did not purchase liquor in auction and sale price of such goods to be sold by him was fixed by or under the state act. in our considered opinion, deletion of section 44ac and insertion thereof in section 206c did not change the legal position. explanation to ..... as under:'provided that nothing contained in this clause shall apply to a buyer where the goods are not obtained by him by way of auction and where the sale price of such goods to be sold by the buyer is fixed by or under any state act.'after the amendment in section 44ac and insertion of the proviso, again tax was sought to ..... the petitioners who are holding l- 13, l- 13 a licences treating them as buyers, where goods have not been obtained by them by way of auction and where the sale price of such goods to be sold by them is fixed by or under the state act. they are, thus, not buyers and, hence, not liable to pay income-tax at source under .....

Precious Jewels and anr. Vs. M/S Varun Gems

Court : Delhi

..... the passage of time, may acquire a reputation or goodwill and may become a property to be protected by the courts. it was held that a competitor initiating sale of goods or services in the same name or by imitating that name causes injury to the business of one who has the property in that name. it was also held ..... a plea is allowed, rivals in trade would be encouraged to associate in their business ventures persons having similar surnames wind ants was held to be an act of passing off the goods and it was observed that the use of such family name as a trade mark was not permissible. the plea of the defendants that the surname ..... in a rectification proceeding is different. the standard required to defeat an infringement action is much more strenuous and rigorous. while considering defence under section 34 of the act, the honble division bench further observed that the owner of the registered trade mark is in exceptional position and is entitled to exclusive use of the registered trade mark .....

Trimex International Fze, Dubai Vs. Jayswals Neco Ltd.

Court : Delhi

..... to the passing of the risk and title relating to the property. it has been argued that as per the provisions of section 40 and section 59 of the sales of good act, the risk of extraordinary deterioration will be borne by the seller as against the ones which is a necessary incident. thus, the petitioner is wrong in law ..... of the shipment. learned counsel in this respect has read over clause 14 of the contract which lays reference to incoterms providing similar provision. section 4 of the sales of goods act also engrafts the same principle. on that basis it has been argued by the learned counsel for the petitioner that it is the policy of the law that ..... his submission has also referred section 4 and 19 of the sale of goods act, 1930. section 4 of the sales of goods act, 1930 reads as follows : 4. sale and agreement to sell : (1) a contract of sale of goods is a contract whereby the seller transfers or agrees to transfer the property in goods to the buyer for a price. there may be a contract .....

Sri Lakshmi Venkateswara Trading Co. and ors. Vs. the State of Andhra ...

Court : Andhra Pradesh

Reported in : [1974]33STC192(AP)

..... declares that those assessments, etc., shall be deemed to have been made, taken or done under the principal act as amended by this act.19. section 10 then grants exemption from liability to pay tax where any sale of goods in the course of inter-state trade has been effected during the prescribed period provided the dealer has not collected ..... the expression 'levy' means 'impose'. it was further said:when section 9(1) says that under the central act tax shall be levied in the same manner as the tax on the sale or purchase of goods under the general sales tax law of the state is assessed, paid and collected, it is reasonable to hold that the expression 'levied ..... the manner of levy of tax on the specified goods which are taxed only at a single point under the state act; if any such radical departure was intended, the central act would have expressly stated so. the central act was passed to levy and collect sales tax on inter-state sales to avoid confusion and conflict of jurisdictions; the tax .....

Kher Stone Crusher Vs. General Manager, District Industries Centre and ...

Court : Madhya Pradesh

Reported in : 1992(61)ELT586(MP); [1990]79STC149(MP)

..... that it is covered by the definition of 'manufacture' under the act.'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 ..... 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 ..... ] 8 stc 294, a division bench of this court held that the breaking of boulders into metal (gitti) is manufacture within the meaning of the madhya pradesh sales tax act, 1947, and the essence of manufacture is the changing of one object into another for the purpose of making it marketable. for this purpose, the division bench .....

M/S. Priyanka Overseas Pvt. Ltd. and Another Vs. Union of India and Ot ...

Court : Supreme Court of India

Reported in : AIR1991SC583; (1990)3CompLJ3(SC); 1991(32)ECC189; 1991(51)ELT185(SC); JT1990(4)SC490; 1990(2)SCALE1028; 1991Supp(1)SCC102; [1990]Supp3SCR138

..... or possession meaning thereby physical or manual delivery was within the intendment of the ordinance. delivery has been defined in section 2(2) of the indian sale of goods act as meaning voluntary transfer of possession from one person to another and if nothing more was said delivery would not only include actual delivery but also symbolic ..... of law, the department cannot take advantage of its own wrong in demanding higher rate of duty from the importer. under secs. 68 and 71 of the act, goods placed in a warehouse can be taken out only after clearance for home consumption. admittedly, the appellant had done its part of legal duty by presenting bills of ..... differences only and never intended to take delivery under any circumstances, from entering into the market. provided a person habitually dealt in the sale or purchase of jute goods involving delivery of the goods, he was not to be included in the ban. this could be the only intendment of the ordinance, because otherwise having regard to .....

The State of Orissa and anr. Vs. Chakobhai Ghelabhai and Company

Court : Supreme Court of India

Reported in : AIR1961SC284; [1961]1SCR719; [1960]11STC716(SC)

..... enacted in 1947 and the source of legislative power must be found in the government of india act, 1935. item 48 of list ii (provincial legislative list) in the seventh schedule of the said act related to 'taxes on the sale of goods' and item 54 read : 'fees in respect of any of the matters in this list, ..... made in very clear terms as recorded by the appellate authority, was that the sales were completed in orissa. section 2(g) of the act states : 's. 2(g) - 'sale' means, with all its grammatical variations and cognate expressions, any transfer of property in goods for cash or deferred payment or other valuable consideration, including a transfer of property ..... in goods involved in the execution of contract but does not include a mortgage, hypothecation, charge or pledge.' 5. the admission made in this case clearly brings the sales of 'bidi' leaves within s. 2(g) of the act; and as the sales were completed in orissa, they were liable to .....