Judgment Search Results Home > Cases Phrase: sale of goods act 1930 section 5 contract of sale how made Court: guwahati Page 1 of about 24 results (0.056 seconds)

R.P. Kakoti Vs. Oil and Natural Gas Commission and ors.

Court : Guwahati

..... the 46th amendment, sales tax could be imposed only upon transfer of ..... assessable as contracts for sale of goods inasmuch as the contracts, which were indivisible, could not have become subject to sales tax.6. before the constitution (46th amendment) act, 1982, the word 'sale', which occurred in the expression 'sale', in the seventh schedule to the constitution of india, had carried the same meaning as a 'sale' defined in section 4 of the sale of goods act, 1930. hence, prior to .....

Mahesh Travels (P) Ltd. Vs. Oil and Natural Gas Commission and ors.

Court : Guwahati

..... the 46th amendment, sales tax could be imposed only upon transfer of ..... assessable as contracts for sale of goods inasmuch as the contracts, which were indivisible, could not have become subject to sales tax.7. before the constitution (46th amendment) act, 1982, the word 'sale', which occurred in the expression 'sale', in the seventh schedule to the constitution of india, had carried the same meaning as a 'sale' defined in section 4 of the sale of goods act, 1930. hence, prior to .....

Birendra Nath Guha Vs. Commissioner of Taxes

Court : Guwahati

..... the following questions of law have been referred to us for decision:-(1) was reliance on section 23(2) of the indian sale of goods act, 1930, in order in applying section 2 (12) of the assam sales tax act, 1947 ?(2) whether the delivery of wooden sleepers at the different railway stations within the state of assam for despatch to ..... 1) only says whether the provision of section 23(2) of the indian sale of goods act can be considered in applying section 2(12) of the assam sales tax act. section 2(12) of the assam act defines the sale. the argument is that the sale as defined in the assam act is complete when the title to the property passes. section 23(2) ..... has express reference to clause 11 (g) above.10. section 18 of the indian sale of goods act provides that 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.11. section 19 then deals with the cases when the property will be deemed .....

Indian Oil Corporation Ltd. Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... the 46th amendment, sales tax could be imposed only upon transfer of ..... assessable as contracts for sale of goods inasmuch as the contracts, which were indivisible, could not have become subject to sales tax.9. before the constitution (46th amendment) act, 1982, the word 'sale', which occurred in the expression 'sale', in the seventh schedule to the constitution of india, had carried the same meaning as a 'sale' defined in section 4 of the sale of goods act, 1930. hence, prior to .....

Smti Namita Paul Vs. Food Corporation of India and ors.

Court : Guwahati

..... to the 46th amendment, 'sales tax' could be imposed only upon transfer ..... as contracts for 'sale' of goods inasmuch as the contracts, which were indivisible, could not have become subject to levy sales tax.6. before the constitution (46th amendment) act, 1982, the word 'sale' which occurred in the expression 'sale of goods', in the seventh schedule to the constitution of india, had carried the same meaning as a 'sale' defined in section 4 of the sale of goods act, 1930. hence, prior .....

Gas Authority of India Ltd. Vs. State of Tripura and ors.

Court : Guwahati

Reported in : (2010)27VST115(Gauhati)

..... the 46th amendment, sales tax could be imposed only upon transfer of ..... assessable as contracts for sale of goods inasmuch as the contracts, which were indivisible, could not have become subject to sales tax.6. before the constitution (46th amendment) act, 1982, the word 'sale', which occurred in the expression 'sale', in the seventh schedule to the constitution of india, had carried the same meaning as a 'sale' defined in section 4 of the sale of goods act, 1930. hence, prior to .....

Namita Paul and ors. Vs. Food Corporation of India and ors.

Court : Guwahati

..... to the 46th amendment, 'sales tax' could be imposed only upon transfer ..... as contracts for 'sale' of goods inasmuch as the contracts, which were indivisible, could not have become subject to levy sales tax.6. before the constitution (46th amendment) act, 1982, the word 'sale', which occurred in the expression 'sale of goods', in the seventh schedule to the constitution of india, had carried the same meaning as a 'sale' denied in section 4 of the sale of goods act. 1930. hence, prior .....

M.L. Dalmia and Co. Ltd. Vs. State of Assam and ors.

Court : Guwahati

..... be construed in its popular sense, but must be interpreted in its legal sense and should be given the same meaning as it has in the sale of goods act, 1930. the expression 'sale of goods' is a nomen juris, its essential ingredient being to sell movables for a price and property passing therein pursuant to that agreement. they further proceeded to ..... that on the transactions to which he refers or in respect of which he is alleged to be liable, there was actually no sale of goods concerned as contemplated by section 2(12) of the assam sales tax act, 1947, he would not be liable to the assessment of any tax at all. if, on the contrary, the authorities find ..... and particularly relies upon the definition of the (1) [1954] 5 s.t.c. 216.words 'sale' and 'sale price' under the assam sales tax act. the word 'sale' as denned in section 2(12) of the act, inter alia, 'includes a transfer of property in goods involved in the execution of a contract.' the word 'contract' has been denned in sub-section (2) .....

Associated Tyre Company Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... ) ltd. : [1959]1scr379 . in the said decision the apex court took the view that the expression 'sale of goods' in entry 48 of list ii to the seventh schedule to the government of india act, 1935, has the same meaning as in the sale of goods act, 1930. after so holding, the apex court in the above case took the further view that 'in a ..... building contract, which is entire and indivisible, there is no sale of goods because in such a contract the agreement between the parties ..... by the petitioner in the execution of the works contract have already been subjected to payment of tax under schedule ii to the act, there can be no further levy of tax on the deemed sale of the goods in the course of the execution of the works contract performed by the petitioner. in this regard it must be noticed, at .....

Roy Engineering Co. Vs. State of Tripura and ors.

Court : Guwahati

..... be prescribed.'10. from the aforequoted amended provision of section 3a of the act, it reveals that any transfer of property in goods whether as goods or in some other form involved in the execution of works contract shall be deemed to be sale of goods by the person making the transfer and shall be liable to be taxed at ..... work orders issued prior to the notification of amended act.12. under the sales tax act, the dealer/assessee virtually collects taxes from the consumer or purchaser at par the rate prevailed at the time of transaction of sale, be it transfer of goods/ commodities or transfer of property in goods involved in the execution of works contract and as ..... in the execution of works contract.--notwithstanding anything contained elsewhere in this act, any transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract shall be deemed to be a sale of those goods by the person making the transfer and shall be liable to be taxed at .....