Court : Supreme Court of India
Reported in : AIR1973SC2061; [1973]90ITR140(SC); (1974)3SCC205; [1974]1SCR91
..... : [1961]3scr267 . therein hidayatullah j. (as he then was) speaking for the court observed (at p. 270) :a delivery order is a document of title to goods (vide section 2(4) of the sale of goods act), and the possessor of such a document has the right not only to receive the pods but also to transfer it to another by endorsement or delivery ..... in goods did not pass. in support of that contention, he relied on the decision of this court in jute and gunny ..... in the eye of law.13. mr. sharma, learned counsel for the department contended that the property in goods represented by a p.d.o. cannot be said to pass until the actual delivery takes place, in view of section 18 of the sale of goods act. hence according to him, when the assessee sold the p.d.os. to their buyers, the property .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1082; [1965]16STC213(SC)
..... which in form and in substance did not constitute sales as understood in the. indian sale of goods act by merely adopting a wide definition. it was therefore incompetent for the state legislature to enact explanation i. if the explanation falls on account ..... list ii of the seventh schedule to the constitution and entry 48 of list ii of the seventh schedule to the government of india act, 1935 beyond what it meant in the indian sale of goods act, no. 3 of 1930. the state legislature therefore could not arrogate to itself the power to levy a tax in respect of transactions ..... which corresponds to entry 48 of the provincial list of the government of india act, 1935, and make something a sale which is not a sale under the law contained in the indian sale of goods act. it is clear that if the explanation is good, the second sale in the present case must be held to have taken place at the time the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1996SC2082; 1997(57)ECC1; JT1996(5)SC482; 1996(4)SCALE622; (1996)4SCC433; [1996]Supp2SCR204; [1996]102STC106(SC)
..... the definition of 'goods' in tamil nadu, karnataka and kerala sales tax acts. all of them uniformly say 'goods' mean 'every kind of movable property' (sale of goods act) and 'all kinds of movable property' (tamil nadu, karnataka and ..... . on the basis of this decision, it is contended that the expression 'goods' and 'sale of good' must be understood in the sense they are used in the sale of goods act. we need not quarrel with this proposition. we have not only referred hereinbefore the definition of 'goods' and 'property' in the sale of goods act but have also pointed out that in material particulars it is similar to .....
Tag this Judgment!Court : Delhi
Reported in : 117(2004)DLT95; 2005(80)DRJ9
..... rejected on the premise that they were defective/sub-standard is clearly fatal to the projected defense in the context of statutory law being section 41 and 42 of the sale of goods act.30. in my opinion, on the facts and circumstances, no triable issue arises. is no. 5607/2004 is dismissed.cs(os) 953/2003in view of dismissal of ..... contract within the contemplation of order xxxvii rule 2 of the code of civil procedure.20. section 41 and section 42 of the sale of goods act reads as under:-'41. buyer's right of examining the goods.-(1) where goods are delivered to the buyer which he has not previously examined, he is not deemed to have accepted them unless and until ..... intimating to the seller that he has rejected them.'21. as per the mandate of section 41 of the sale of goods act, the defendant not having inspected the goods in question prior to delivery, had a right to inspect the case on delivery and report defects within a reasonable time of delivery. if not rejected within reasonable time .....
Tag this Judgment!Court : Delhi
Reported in : AIR1976Delhi335; 1976RLR298
..... the endorser or the consignor in the contract which the bill of lading incorporates. what further complicates the situation is that certain provisions of the sale of goods act, [s. 2(4)] and the transfer of property act, (s. 137) have assimilated a railway receipt to a bill of lading for certain purposes and it has been described in statutory provisions as ..... it was at common law and that position is not affected at all by the enactment of s. 2, sub-s. (4). sale of goods act, or the enactment of provisions analogous to ss. 103 and 178, contract act therein.'in jalan and sons ltd. (supra) a division bench of the punjab high court held that since a railway receipt was ..... english law and that position is not affected at all by the enactment of section 2, sub-section (4) of the sale of goods act, or the enactment of provisions analogous to ss. 103 and 178 of the contract act'. it was, thereforee, held that there are no rights created by mere reason of endorsement of a railway receipt between the .....
Tag this Judgment!Court : Chennai
Reported in : AIR1977Mad109; (1977)1MLJ51
..... defendant hinted about the increase in excise duty under exs. a-49 and b-22 ignorantia legis neminem excusat. the plaintiff is bound to know the provisions of the sale of goods act. as a matter of fact he very well knows about it. at any rate when he spoke through his lawyer in ex. b-23 he was conscious about ..... very foundation of such a contract. it is on account of the importance of this element of price in such contract the sale of goods act under section 32 makes it clear that unless otherwise agreed delivery of the goods and payment of the price are concurrent conditions. the importance in the language used by the legislature when it referred to ..... excise duty would automatically become the agreed price between the parties. such payment of price and delivery of goods are concurrent conditions and one is an exchange for the other. as already referred to in sec. 32 of the sale of goods act, any attempt on the part of the buyer to avoid such a statutory obligation would entitle the seller .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2005SC4074; II(2005)BC542(SC); 2006(3)BomCR429; [2005]124CompCas685(SC); (2005)4CompLJ193(SC); 2006(1)CTLJ465(SC); JT2005(3)SC523; (2005)11SCC73; [2005]59SCL414(SC); 200
..... to pay the price within the time fixed by the respondent nos. 2, 3 and 4 by their notices dated 21.2.1985.iv.3.1 section 11 of the sale of goods act, 1930 expressly says:'11. stipulation as to time. - unless a different intention appears from the terms of the contract, stipulations as to time of payment are not deemed to ..... . it was submitted that the respondent nos. 2, 3 and 4 were entitled to fix a time for the performance of the contract not only under section 32 of the sales of goods act but also under article 57-a. by not paying the certified price for the shares, the contract came to an end. the respondents have said that by the resolution ..... by the appellants, the contract to purchase the shares under sta was concluded. having regard to section 9(1) of the sale of goods act, 1930 we see no reason to differ from this conclusion. section 10(1) of the sale of goods act also speaks of avoidance of an agreement if the third party valuer either cannot or does not fix the price of the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1962Guj56; (1961)0GLR629
..... where the court of appeal has taken the same view regarding the construction of sections 34 and 35 of the english sale of goods act which are in the same termed as sections 41 and 42 of the indian sale of goods act with which i am concerned in the present case. in this view of the matter it is clear that the defendant ..... defendant. this contention of mr. m. r. barot raises an important question as to the relation between sections 41 and 42 of the indian sale of goods act. 3. section 41 provides that: 'where goods are delivered to the buyer which he has not previously examined, he is not deemed to have accepted them unless and until 'he has had ..... was argued by mr. m.r. barot, learned advocate on behalf of the defendant, that under section 41 of the indian sale of goods act, the defendant was entitled to a reasonable opportunity of examining the goods for the purpose of ascertaining whether they were in conformity with the contract and that the defendant could not be deemed to have accepted .....
Tag this Judgment!Court : Gujarat
Reported in : 1992(37)ECC123; 1994LC644(Gujarat); 1992(58)ELT9(Guj); (1992)1GLR172
..... in a position to say no to the manufacturers and the traders for payment of the excise duty on account of the provisions of section 64a of the indian sale of goods act, 1930 which inter alia provides for recovery by the seller of the amount of the increase in duty from the purchaser where the increase of tax is effected subsequent ..... 1962 sc 1006, section 64a of the indian sale of goods act, 1930 provides for recovery by the seller of the amount of increase in duty from the purchaser where the increase takes effect subsequent to the contract. it also provides for ..... . this amendment has been made in the year 1940. therefore, even if there be any concluded contract for manufacture of goods, the manufacturer is very well protected by the provisions of section 64a of the indian sale of goods act, 1930. 19. as held by the supreme court in the case of m/s. chhotabhai v. union of india, reported in air .....
Tag this Judgment!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 .....
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