Court : Karnataka
Reported in : [1994]94STC134(Kar)
..... and when offers are received by the manufacturer for their purchase. contracts of sale were finalised in the instant case at delhi and specific goods were manufactured at faridabad in pursuance of those contracts. those were 'future goods' within the meaning of section 2(6) of the sale of goods act, 1930. after the goods were manufactured to agreed specifications, they were despatched to the head office ..... at delhi for being forwarded to the respective customers at whose instance and pursuant to the contracts with whom the goods were manufactured. the goods could as well have been despatched .....
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 : Supreme Court of India
Reported in : (1994)96BOMLR933; (1995)1CALLT18(SC); [1994]81CompCas318(SC); JT1994(3)SC654; 1994(2)SCALE1121; (1994)4SCC225; [1994]Supp1SCR136
..... again in madho lal sindhu of bombay v. official assignee of bombay and ors. air (1950) fc 21, it was held thus :a sale according to the sale of goods act (and in india goods include shares of joint stock companies) takes place when the property passes from the seller to the buyer. therefore, at the stage of application ..... shares takes place, 'the shares do not exist'. therefore, they can never be called goods. under the sale of goods act, all actionable claims and money are excluded from the definition of goods since section 2(7) of the sale of goods act, 1930 is as under :'goods' means every kind of movable property other than actionable claims and money; and includes stock ..... attached to or forming part of the land which are agreed to be served before sale or under the contract of sale. it will be useful to refer to clause (6) of section 2 of the sale of goods act, 1930. that reads :further goods' means goods to be manufactured or produced or acquired by the seller after the making of the .....
Tag this Judgment!Court : Mumbai
Reported in : 1996(1)BomCR245
..... james laing sons limited v. barclay, curie co. ltd. [1907] ac 35. it was further submitted that english authorities on interpretation of different sections of english sale of goods act, 1893, deserve full consideration. reliance was also placed in support of this contention on the decision of the supreme court in consolidated coffee ltd. v. coffee board ..... reported in : [1980]3scr625 . our attention was also drawn to some of the provisions of the sale of goods act, 1930, particularly sections 21, 22 and 24 thereof, and the decisions of the supreme court in state of gujarat v. kailash engineering co. (pvt.) ltd. [ ..... contract was for the purchase of a 'complete ship,' and the materials in question could not be regarded as appropriated to the contract or sold under the sale of goods act, 1893. the following observations of the earl of halsbury l.c. in the above decision are pertinent for our purpose : '...... in my view in this .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1995(1)ALT563
..... a contract was an integral one which could not be split-up. the madras high court held that the transactions were not contracts for sale of goods as defined under the provisions of the sale of goods act, 1930, which was in force on the date on which the constitution of india came into force and, therefore, the company was ..... a state. these limitations are incorporated in section 38 of the apgst act. 14. by virtue of the constitution (forty-sixth amendment) act, legislative power was conferred on state legislatures to levy sales tax on transactions which are strictly not sales falling within the purview of the sale of goods act but covered by sub-clauses (a) to (f) of clause (29a ..... or of any person authorised to hold them on his behalf. sub-section (2) of section 23 of the sale of goods act lays down, inter alia, that if in pursuance of a contract, the seller delivers the goods to a common carrier for the purpose of transmission to the buyer, he is deemed to have unconditionally appropriated .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1996All1
..... counsel for the petitioner, is that under subsection (4) of section 4 of the sale of goods act 1930 (referred to hereinafter as 'the act') an agreement to sell becomes a sale when the time elapses or the conditions are fulfilled subject to which the property in the goods is to be transferred. he drew our attention to condition no. 33 of the ..... absolute and not conditional.11. under the sub-section (3) of section 4 of the act when property in the goods is transferred from the seller to the buyer, the contract is called a sale, but where the transfer of the property in the goods is to take place at a future time or upon fulfilment of some conditions or subject ..... of the supreme court, it clearly appears that section 20 of the act would apply even if the payment of price was postponed. section 20 states that where there is an unconditional contract for the sale of specific goods in a deliverable state, the property in the goods passes to the buyer when the contract is made and it is immaterial .....
Tag this Judgment!Court : Mumbai
Reported in : 1997(89)ELT463(Bom)
..... of the schedule to the said tariff act as amounting to manufacture. significantly, the said act is silent as to the definition of the word 'goods' although the said word forms part of 'excisable goods' which are defined in section 2(d) as mentioned above. although the 'goods' are not defined here, the definition of 'goods' in the sale of goods act, 1930 is ordinarily followed which definition says ..... that 'goods' means every kind of movable property other .....
Tag this Judgment!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 : Delhi
Reported in : 65(1997)DLT997
..... well within this right in praying for the vacation of injunction. (8) learned senior counsel referred to a few authorities on the premise that the provision of sale of goods act, 1930 would apply to the facts of this case. having regard to the specific terms of the agreement, i am not able to accept the argument advanced ..... to section 55 and other provisions of the sale of goods act, 1930 and show that the remedy of the plaintiff is only to sue for damages or for the balance and the plaintiff cannot claim relief of injunction ..... on the date of the agreement and, thereforee, the plaintiff is not entitled to any injunction. (ii)section 20 of the sale of goods act, 1930 provides that if there is an unconditional contract of sale some legal consequences follows and in that context the plaintiff would not be entitled to any injunction. (iii)learned senior counsel referred .....
Tag this Judgment!Court : Mumbai
Reported in : I(1998)ACC210; 1997ACJ1374; 1998(4)BomCR446; 1997(1)MhLj737
..... mentioned in the agreement i.e. upon repayment of the entire loan together with interest by the present appellants. in the present case therefore, the section 19 of the sale of goods act would be attracted and not section 20.14. in united india insurance co, ltd. v. mathurabai and others, 1986 a.c.j. 1092, the division bench of ..... insurer only could be made liable and no liability could be fastened on the present appellants. mr. murthy relied on the agreement dated 1-4-1980, provisions of the sale of goods act and the division bench judgment of this court in united india insurance co. ltd. v. mathurabai and others, 1986 a.c.j. 1092.6. on the other hand ..... on to the present appellants at the time when the agreement was made on 17-4-1980. section 20 of the sale of goods act provides that where there is unconditional contract for the sale of specific goods, the property in the goods passes to the buyer when the contract is made and it is immaterial whether at that time payment of the price .....
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