Judgment Search Results Home > Cases Phrase: sale of goods act 1930 section 15 sale by description Page 8 of about 1,279 results (0.223 seconds)

Seth Pushalal Mansinghka Private Ltd. Vs. Commissioner of Income-tax, ...

Court : Rajasthan

Reported in : [1967]63ITR109(Raj)

..... the payment of the price to the bank and that it could not, therefore, be said that it was a case of an unconditional contract of sale within the meaning of section 20 of the sale of goods act. the learned counsel has placed reliance on commissioner of income-tax v. mysore chromite ltd., commissioner of income-tax v. p.m. rathod & ..... consigned to 'self'. that being so, we are not prepared to hold that the assessee had transferred its right of disposal over the goods within the meaning of section 23(2). section 23 of the sale of goods act is thus of no avail to the assessee. accordingly, the profits accrued to the assessee at kodarma or girdih, so that the assessee ..... question is when the property in respect of them could be said to have passed to the buyers. 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 to the contract intend it to be .....

Binod Mills Co. Ltd. Vs. Commissioner of Income-tax, U. P.

Court : Allahabad

Reported in : [1966]62ITR424(All)

..... law and must vary in each case and must, in my opinion, be answered in a commonsense way and not necessarily in the artificial manner laid down by the sale of goods act to determine where and when the property passes.'in the light of the principles deducible from these decisions, to determine the question as to where the income has arisen or ..... between the parties. if it is possible to infer from the contract itself as to the place and the time when the property in the goods was to pass, there is no scope for pressing the sale of goods act into service. it is no doubt true, as contended by learned counsel for the assessee, that the agreement in the present case was not ..... that is not clear, then guidance is to be sought, in a case like the present, from section 23 of the sale of goods act. if the terms of the contract are clear, then it is not necessary to look at the sale of goods act but, if it is, then the following facts will have to be taken into consideration.(1) the place of delivery .....

Arcot Mills Limited Vs. State of Tamil Nadu

Court : Chennai

Reported in : [1984]55STC356(Mad)

..... as between the parties, as a term in the contract. we have earlier mentioned that the rules laid down by sections 20 to 24 of the sale of goods act for ascertaining when the property in goods passes in a given transaction are to be applied only in cases where the intention of the parties cannot be clearly spelt out from the terms of ..... would depend generally, on the terms of the agreement between the two parties (see section 19). but to cover cases where the intention of parties is not clear, the sale of goods act lays down certain guidelines (see sections 20 to 24). but these guidelines or tests, in terms, only concentrate on when the property in the ..... petitioner. 5. it is always a vexed question, even under the general law of sale of goods, as to when and where a sale or purchase takes place, or, to put it in technical language, as to when and where the property in the goods passes. in our sale of goods act, 1930, it is enacted that the passing of property from the seller to the buyer .....

Madina Rice Mills Vs. V. Sampangirmiah

Court : Karnataka

Reported in : AIR1953Kant66; AIR1953Mys66; ILR1952KAR230

..... the theory of extension is true. in -- 'sivayya v. ranganaya kuler' , where the claim was similar it was observed with reference to section 93, contract act now replaced by section 35, sale of goods act that the buyer is under an obligation to apply for delivery and the obligation may be relieved by a special contract to the country or mercantile usage ..... help as it does not touch the question of delivery having to be asked for, the case was not one under the sale of goods act and for escaping the bar of limitation delivery of part of the goods beyond the time prescribed was treated as sufficient. neither in the plaint nor in the evidence in this case is it alleged ..... initial conditions necessary to support the claim. from the terms 'ex-mills' in ex. a it is clear that the goods had to be delivered at the defendant's mills at channapafcna and section 35, sale of goods act requires that the buyer should apply for delivery. the buyer had further to be ready with the money for payment at the .....

J and H Ritchie Limited (Appellants) Vs. Lloyd Limited (Respondents) ( ...

Court : House of Lords

..... , i too would allow the appeal and make the orders they propose. lord mance my lords, 47. section 35(6)(a) was introduced into the sale of goods act 1979 by the sale and supply of goods act 1994 to address the risk that a buyer who "asks for, or agrees to, their repair by or under an arrangement with the seller" might, ..... their right to reject the equipment because they agreed to the removal of the harrow for inspection and repair: section 35(6)(a) of the sale of goods act 1979, as inserted by the sale and supply of goods act 1994, section 2(1). but in his opinion it was necessary to establish the state of the equipment at the time when, following the ..... reject the equipment on the ground that the respondents were in material breach of the contract: see section 15b(1)(b) of the sale of goods act 1979, which was inserted into the 1979 act by the sale and supply of goods act 1994, section 5(1). so mr ritchie agreed to the respondents' proposal that the harrow be taken back by them with a .....

Milkhiram (India) Private Ltd. Vs. the State of Bombay

Court : Mumbai

Reported in : [1963]14STC18(Bom)

..... we do not propose to enter into a detailed discussion as to the application of the rules contained in those sections to the present case. section 19 of the sale of goods act expressly recognises the right of the parties to make agreements for themselves relating to the transfer of property and the application of the rules contained in the said section is ..... pollock & mulla, 2nd edn., at page 185, where the learned authors while dealing with sub-section (2) of section 41 of the sale of goods act, have observed : 'the rule declared by sub-section (2) is excluded in the case of c.i.f. contract, the obligation of the seller being to tender the documents ..... before us, mr. palkhiwala sought to rely on the rule contained in section 22 of the sale of goods act in support of his submission that the property in the goods in the present case can be said to have passed only after weighment and inspection after the goods were cleared through the customs barrier at the docks, mr. mistry, on the other land, .....

Consolidated Coffee Ltd. and anr. Vs. Coffee Board, Bangalore

Court : Supreme Court of India

Reported in : AIR1980SC1468; (1980)3SCC358; [1980]3SCR625; [1980]46STC164(SC)

..... passed there would be no question of reserving any right of disposal over the same to the coffee board within the meaning of section 25(1) of the sale of goods act. 37. it will be noticed that though on the question of the passing of the property factual material in the form of affidavit of the chief coffee ..... that notwithstanding anything contained in the auction conditions in regard to the payment of prices, insurance warehouse charges, delivery or other conditions and notwithstanding the provisions of the sale of goods act in regard to passing of property, the board or its agents shall not be liable to deliver the coffee in specie, in the event of loss or damage ..... to the customs station for shipment because till then the coffee board has a right of disposal under clause 26 and 31 read with section 25 of the sale of goods act (this being the principal plea of the petitioners) it will be desirable to set out the concerned provisions in order to appreciate properly the rival submissions of .....

Suresh Kumar Rajendra Kumar Vs. K. Assan Koya and Sons

Court : Kerala

Reported in : AIR1990Ker20

..... , or, if no time is fixed, within a reasonable time. he is also bound to make a reasonable contract with the carrier under section 32(2) of the sale of goods act, 1979. as delivery to the carrier is prima facie deemed to be a delivery to the buyer, the latter is (unless the contract otherwise provides) bound to pay ..... supplied, is only a slight deficiency which comes within the 'de minimis rule' and we hold that the defendant was not justified in rejecting the goods even under section 37(1) of the sale of goods act.16. the further question to be considered is about the quantum of damages claimable by the plaintiff. in the light of the findings recorded above, ..... of the buyer. this is also the general law unless otherwise agreed is clear from the provisions contained in section 40 of the indian sale of goods act which is to the following effect.'where the seller of goods agrees to deliver them at his own risk at a place other than that where they are when sold, the buyer shall, nevertheless, .....

Narang Hotels and Resorts Pvt. Ltd. Vs. State of Maharashtra and ors.

Court : Mumbai

Reported in : [2004]135STC289(Bom)

..... for determining where the sale takes place, is the intention of parties. a contract of ..... construction to govern such sales. similar rules have been adopted by the indian sale of goods act, 1930. thus, rules contained in sections 20 to 24 of this act apply, unless the parties have agreed otherwise. the indian sale of goods act as stated is based largely upon the english and american acts. under these acts, namely, the english sale of goods act, the american uniform sales act and the indian sale of goods act, the relevant factor .....

indira Bai and anr. Vs. State of Madras (Now Andhra Pradesh)

Court : Andhra Pradesh

Reported in : [1958]9STC80(AP)

..... with the territory to justify the imposition of a tax, that the provision of the impugned explanation is not repugnant to the provisions of the indian sale of goods act, each being enacted under distinct legislative items in the state and concurrent lists dealing with different subjects not traceable to one another and hence the assent ..... it is ultra vires the madras legislature to enact the statute having an extra-territorial operation, that this provision is repugnant to the provisions of the sale of goods act and therefore should not prevail as the previous sanction of the governor-general was not obtained for enacting the amendment introduced in 1947. this is the ..... the buyer. section 23 therefore is subject to the intention of the parties, and ordinarily the appropriation of the goods as specified in section 23(2) of the sale of goods act will pass the property in the goods to the buyer. but notwithstanding the delivery to the carrier or other bailee for the purpose of transmission to .....