Court : Patna
..... order to constitute a sale, there should be an agreement between the parties for ..... made for money consideration, such transfer will not be sale and is not liable to levy of tax under the provisions of the act.12. it is settled law that the definition of 'sale' as given in the sales tax laws can be interpreted as having the same meaning as in the sale of goods act, 1930. it is equally well-settled that in ..... the purpose of transferring the title of goods. the person entering into the agreement must be competent to contract and the transaction must be .....
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..... schedule vii of the constitution of india. the legislative power for levying tax on sale of goods being restricted to enacting legislation for levying tax on transactions which conforms to the definition of sale of goods within the meaning of sale of goods act, 1930, the extended definition which included consumption by a retail dealer himself of motor ..... the state legislature is competent to enact an act imposing liability for payment of tax. the court laid down thus:consumption by an owner of goods in which he deals is therefore not a sale within the sale of the goods act and, therefore, it is not a 'sale of goods' within the meaning of entry 54, list ..... spirit or lubricants sold to him for 'retail sale' is beyond the competence of the state legislature. but the .....
Tag this Judgment!Court : Patna
..... that his place of business is in a particular town or city. he further contends that section 39(1) of the sale of goods act clearly shows that responsibility of the seller is not over by loading the goods for consignee. further contention of the learned counsel for the opposite parties is that after amendment of 2002 in the code ..... made was at dhanbad. learned counsel for the petitioner further submits that section 39 of the sale of goods act, 1930, specifically provides that the delivery of goods to a carrier or a wharfinger is delivery of goods to the buyer and hence the goods were delivered to the carrier at dhanbad. in this connection he relies upon several decisions of ..... for returning the plaint to the plaintiffs as the suit was not maintainable at supaul. he further contends that the agreement took place at dhanbad and delivery of goods to the carrier was also made at dhanbad, whereas payment was made at calcutta head office of the defendant. he also claimed that there is no office of .....
Tag this Judgment!Court : Patna
..... repudiating the transaction same itself fore the company to supply the same free of cost. in this connection one may usefully refer to section 13(2) of the sale of goods act, 1930, which clearly states that where there is a warranty then at best the purchaser can raise a claim for damage but can not repudiate the transaction ..... concurrent condition.-unless otherwise agreed, delivery of the goods and payment of the price are concurrent conditions, that is to say, the seller ..... here i may point out that the very act of having received the machines, seen the demonstration, used it and retained for a such long time is a valid acceptance within the meaning of section 42 of the sale of goods act, 1930. here i must refer to section 32 of the sale of goods act, 1930 first.32. payment and delivery are .....
Tag this Judgment!Court : Patna
..... where a party has a right to repudiate the contract and/or right to reject the goods but he does not do so on the delivery of the goods. this is an acceptance in terms of section 42 of the sale of goods act 1930. once goods are accepted, there is a simultaneous obligation to make payment thereof for no services are gratuitous. on these principles ..... contract is between the petitioner and the respondent-district magistrate who gave the order. petitioner is not concerned with under what circumstances or under whose delegated authority the district magistrate acted. the district magistrate having given the order and under his authority the supplies having been accepted, the obligation is on the district magistrate to make the payment, how and from .....
Tag this Judgment!Court : Patna
..... sale price of goods or as a guarantor for such collection or payment, and every local branch or ..... outside the state of bihar and buys, sells, supplies or distributes, in the state or acts on behalf of such dealer(i) a mercantile agent as defined in the sale of goods act, 1930 (3 of 1930); or (ii) an agent for handling of goods or documents of title relating to goods; or(iii) an agent for the collection or the payment of the ..... of india through its customs department.22. the second submission advanced on behalf of the petitioner is also devoid of any substance as the tax is imposed on the act of sale of goods regarding which bar under article 285(1) of the constitution of india does not operate.23. in the result, there is no merit in this writ application .....
Tag this Judgment!Court : Patna
..... for the parties.2. the petitioner who is a registered dealer under the bihar finance act, 1981 (for short, 'the finance act') as well as under the bihar tax on entry of goods into local areas for consumption, use or sale therein act, 1993 (for short, as 'the act') has filed the present writ application for a direction to the collector, patna, respondent no ..... act. in other words, if the entry tax under the act has been paid then liability to pay sales tax under the bihar finance act, 1981 shall stand reduced to the extent of the tax paid under the act provided the goods is taxable both under the finance act and the act.7. in this case the matter is ..... , 1994 to november 25, 1999.6. under the provisions of the act the importer is liable to pay tax on the scheduled goods and if he is also liable to pay tax under the finance act by virtue of sale of such scheduled goods then the tax under the finance act shall stand reduced to the extent of the tax paid under the .....
Tag this Judgment!Court : Patna
..... to by the learned counsel for the petitioners, the division bench has held that the generality of law as contended in section 64 of the sale of goods act mentions that the sale is complete when the auctioneer announces its completion by the fall of the hammer and an indication that the auction is closed at the highest bid ..... objection, which, in my opinion, cannot be said to be justified. learned counsel for the petitioners has rightly contended that under section 64 of the sale of goods act the auction sale completes by fall of hammer and closing of auction at the bid signifies intention to finalise contract which the government has attempt to arbitrarily nullify it ..... the highest bidder in public auction and the bid was finally knocked down in their favour and attained finality of a contract under section 64 of the sale of goods act. as such, according to him, the order for reauction without cancelling the same and that too without giving due opportunity to the petitioners is unfair and .....
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..... of the settled principle, now it has to be seen as to whether the view taken by the learned single judge is justified in this case or not. sales of goods act apply only to moveable properties. right to extract stone is not a moveable property as stone is embeded in earth and it is extracted from earth and thus ..... be the royalty and no further royalty will be required.7. learned single judge allowed the writ applications on three grounds, namely, that section 64 of the sales of goods act will apply and once the tender was opened and auction was accepted there was concluded contract and the right has accrued in favour of the writ petitioners and the ..... and the state submitted that the learned single judge proceeded on wrong assumption that section 64 of the sales of goods act will apply in this case ignoring the fact that right to quarry of stone is immoveable property whereas sales of goods act apply in a case of moveable property and as such section 64 has no application. it is further .....
Tag this Judgment!Court : Patna
..... in not noticing the defects in the question paper is a proposition which this court finds very difficult to accept. the principle of 'caveat preemptor', buyer beware, under the sale of goods act cannot be applied to an examinee at a public examination. at best, what may be noticed by such an examinee is a torn question paper, mutilated or smudged question etc .....
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