Court : Rajasthan
Reported in : AIR1997Raj42; 1996(1)WLN511
..... to have taken place within the muni-ciapl limits if these were brought by the seller within the municipal limits and a contract of sale as contemplated by section 5 of the sale of goods act, 1930 has taken place between the buyer and seller within the municipal limits whether or not the delivery or payment was deferred at ..... defendants indubitably possess the right and the power to assess and recover octroi duty and double duty on goods which are brought within the municipal limits for sale, consumption or use therein. the circumstance that the defendants might have acted in excess of or irregularly in the exercise of that power cannot support the conclusion that the assessment ..... the time of entering into the contract. deferment of such delivery or payment or both shall be deemed to be an act of postponement of the delivery .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1995Raj78; 1994(2)WLC244
..... deemed to have taken place within the municipal limits if these were brought by the seller within the municipal limits and a contract of sale as contemplated by section 5 of the sale of goods act, 1930 has takenplace between the buyer and seller within the municipal limits whether or not the delivery or payment was deferred at the ..... to have taken place within the municipal limits if these were brought by the seller within the municipal limits and a contract of sale as contemplated by section 5 of the sale of goods act, 1930 has taken place between the buyer and seller within the municipal limits whether or not the delivery or payment was deferred at ..... similar is the position with regard to 'use' under explanation ii. explanation iii refers to sale. if the sale has taken place within the municipal limits in accordance with the contract of sale as contemplated by section 5 of the sale of goods act, 1930 then it will also be subject to charging section irrespective of the fact that whether .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1977Raj80; 1976(9)WLN422
..... co., (madras) ltd., air 1958 sc 560 (supra). it was held that it is settled law that the expression 'sale of goods' has to be understood in the sense in which it is used in the sale of goods act, 1930. the contention that the expression should be understood in its popular sense, as including within its ambit compulsory acquisition of ..... should bear the precise and definite meaning it has in law and should be understood in the same sense as in the sale of goods act, 1930. according to their lordships, to constitute a sale, there must be a transfer of ownership as a result of a bargain between the parties. it was, therefore, necessary that there should be ..... assessed as trade receipts. in dealing with the meaning of the word 'sale' in the finance act for the purpose of imposition of excess profits tax, the court held that sale in the finance act should not be construed in the light of the provisions of the sale of goods act but must be understood in the commercial and business sense. there, .....
Tag this Judgment!Court : Rajasthan
Reported in : 1971WLN200
..... . the learned district judge dealt with this objection under issue no. 5 and held that the provisions of the sale of goods act were not applicable to the dealings between the parties and it could not be said that the plaintiff was seller and the defendant a buyer, and in view of the ..... time of arguments in the lower court, it seems that objection was raised that if the plaintiff is taken to be a seller of coal under the provisions of the sale of goods act, it cannot maintain a suit for the price of the coal, because it did not rah the defendant hnd instead a suit for damages ought to have been filed ..... and 375). the decisions relied upon on behalf of the appellant lay down the same principle as is contained in section 19 to 25 of the sale of goods act regarding the passing of title in the goods, and, as already observed, it is intention of the parties which is a determing factor for it.15. it is, therefore, not necessary to consider each .....
Tag this Judgment!Court : Rajasthan
Reported in : 2001(4)WLC65; 2001(3)WLN127
..... of clause (b) shall apply as if there were separate contracts in respect of the goods at each of such places. (c) notwithstanding anything contained in the sale of goods act, 1930 (central act 3 of 1930), for the purpose of this act, the transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contractshall be deemed to ..... apposite to recall, in the said case, the court said that state legislature cannot enlarge the definition of sale and bring within the ambit of taxation what is not 'sale' according to the established concept of sale in laws of contract particularly as defined in sale of goods act, 1930. it is on this principle certain transactions which the state desired to bring within the ambit .....
Tag this Judgment!Court : Rajasthan
Reported in : [1986]62STC176(Raj)
..... shall, notwithstanding the fact that the seller retains a title to any goods as security for payment of the price, be deemed to be a sale;explanation 2.-notwithstanding anything to the contrary in the indian sale of goods act, 1930 (iii of 1930), the sale of any goods which have actually been delivered in the state as a direct result of ..... such sale for the purpose of consumption in the said state, shall be ..... deemed for the purposes of this act, to have taken place in the said state .....
Tag this Judgment!Court : Rajasthan
Reported in : [2003]132STC489(Raj)
..... of controlled commodities. all other transactions not falling in one or more area of the amplified definition, still stand to be tested on the touchstone of sales under the sale of goods act, 1930.36. the above statement of object and reasons for insertion of various sub-clauses including sub-clause (a) to clause (29a) of article ..... for human consumption and for drinks. all these amendments had behind them a history of such transaction falling on the altar of test under sales of goods act, as a contract for sale of such goods when sought to be taxed.35. if one were to look at the statement of objects and reasons for inserting clause (29a) of ..... an agreement to sell the commodity intended to be transacted, which could constitute a contract is considered to be an essential condition to constitute 'sale' within the meaning of the sale of goods act. since it needs free consent by the parties to the agreement to bring into existence a valid contract, the transactions which were compelled under .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1982Raj215
..... of the defendant or there was an agreement to sell only does not arise.11. it is no doubt true that under sub-section (2) of section 45 of the sale of goods act, a consigner or agent, who has himself paid, or is directly responsible for the price is also included in the term 'seller'. however, we fail to understand as to ..... the plaintiff, even if, it was an agent of the defendant textile mills, yet having paid the price of the coal himself, came within the term 'seller' under the sale of goods act and was entitled to exercise the right of unpaid seller's lien and when the railway receipt could not be released, as the amount was not paid by the defendant ..... the plaint.9. mr. deedwania, next contended that even if the plaintiff was acting in the capacity of an agent, still he could be considered as a seller under the sale of goods act. reliance was placed on the provisions of sections 4, 19, 23, 45 and 46 of the sale of goods act, 1930. it was contended that under sub-section (3) of section 4 .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(2)WLC618; 2003(2)WLN527
..... contract, being entire and indivisible could not be broken into a contract for sale of material and a contract from payment for works done. on that view ..... of madras took the view that the expression 'sale of goods' in entry 48 of list ii of the government of india act, 1935, and entry 54 in list ii of the constitution had the same meaning as it had in the sale of goods act 1930, and the construction works contracts were not contracts for sale of the material used therein and that the ..... the constitution whereby clause 29 a was added to article 366 the definition of sale as given in section 2(o) of the 1954 act which later became section 2(38) of 1994 act was amended to also include in sub-clause (2) a transfer of property in goods involved in the execution of a works contract. the gist of the case .....
Tag this Judgment!Court : Rajasthan
Reported in : 1982WLN7
..... , even if, was an agent of the defendant textile mills, yet having paid the price of the coal himself, came within the term of 'seller' under the sale of goods act and was entitled to exercise the right of unpaid seller's lien and when the railway receipt could not be released, as the amount was not paid by the defendant ..... 4 wherein a contract of sale the property of the goods is transferred from the seller to the buyer, the ..... plaint.9. mr. deedwania, next contended that even if the plaintiff was acting in the capacity of an agent, still he could be considered as a seller under the sale of goods act. reliance was placed on the provisions of sections 4, 19, 23, 25, 45 and 46 of the sale of goods act, 1930. ft was contended that under sub-section (3) of section .....
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