Court : Supreme Court of India
Reported in : AIR2000SC2436; JT2000(7)SC177; 2000(5)SCALE13; (2000)6SCC12; [2000]Supp1SCR120; [2000]119STC182(SC)
..... and conditions of the contract evidencing the transaction.74. it may also be pointed out that though the ingredients of a sale of the goods as defined in the sales of goods act and a deemed sale of goods as defined in clause (29a) of article 366 are different there can be no difference in the incidence of tax ..... , the high court of madras was of the view that the transaction of work contract was not a contract for sale of goods as defined under the provisions of 'sales of goods act' and, therefore, sales tax is not leviable on the amount received by the contractors from the persons for whom they had constructed building during ..... schedule of the constitution. before the constitution (forty-sixth amendment) act, 1982, the term 'sale' or the expression 'sale or purchase of goods' was not defined in the constitution. the term 'sale' was understood in the same meaning as in the sales of goods act. many transactions which resembled 'sale' but did not satisfy the requirements of that term resulted .....
Tag this Judgment!Court : Kerala
Reported in : AIR2001Ker98
..... , according to the counsel for the appellant-plaintiff. 4. counsel also placed reliance on s. 14 of the sale of goods act and contended in a contract of sale, unless the circumstances of the contract are such as to show adifferent intention there is an implied condition on the ..... an ambassador car dhb 8043 to the plaintiff on 6.8.1972 fora sum of rs. 13,750/-. he purchased the car in good faith, though defendant had not transferred the registration in the name of the plaintiff. plaintiff was made to believe that defendant had the ..... part of the seller that, in the case of a sale, he has a right to sell the goods and that, ..... in the case of an agreement to sell, he will have a right to sell the goods at the time when the property is to pass. .....
Tag this Judgment!Court : Chennai
Reported in : [2003]115CompCas507(Mad)
..... to the carrier was made at madras port for delivery to the purchaser in egypt. in view of section 39 of the sale of goods act, 1930, delivery to a carrier for transmission to the buyer is delivery of goods to the buyer. there were no circumstances to show that the plaintiff has chosen the forum mala fide or that if the ..... it was held that the suit was not maintainable. if this analogy is taken into consideration, although the bank guarantee was executed at egypt, considering the fact that the goods were transported only from madras and as d1 bank is also within the jurisdiction of this court, prima facie, it is clear that this court has got jurisdiction to ..... can be restricted only to the claim already made. it is pertinent to point out that purchase orders were placed by the egyptian company to the plaintiff company and the goods were also sent. now, there is dispute between the parties with reference to quality and it is purely technical in nature. only by technical expert's evidence, it .....
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 : Chennai
Reported in : AIR2001Mad473
..... at 24% p.a. when there is no provision in the contract for such an interest to be granted; that the sale of goods act is not applicable to the facts of the case as it is wrongly argued on the part of the plaintiffs since in ..... that it is fundamental that delivery and payment are simultaneous thus giving effect to section 32 and 37(1) of sale of goods act, 1930 and section 55 of contract act; that acceptance of the part of materials would bind the defendants to pay the contract price including 15% increase; ..... not possible - buyer not fulfilling some of his obligations in terms of the agreement'........'mere fixation of a time fordelivery of the goods will not make time the essence of the contract.' 13. coming to the delay and to the issue whether the plaintiffs are ..... the instant case there is no contract for sale of goods but only for the work ordered on payment of advance to the .....
Tag this Judgment!Court : Chennai
Reported in : AIR2001Mad466; (2001)2MLJ432
..... 82 for supply of certain quantity of yarn as claimed by the plaintiff. as per sub-section (1) of section 5 of sale of goods act, 1930, a contract of sale is made by an offer to buy or sell goods for the price and the acceptance of such offer. ex. a-32 cannot be termed as an offer, in the absence of ..... though it had no knowledge of what had happened. the plaintiff having had full knowledge of the transfer of business as and from 1.1.1983, having supplied goods to 3rd defendant and received payment from 3rd defendant, the first defendant is not liable to answer the suit claim as the plaintiff had recognised the transfer and agreed ..... as the same is completed, they will discharge their outstandings. the plaintiff has no knowledge of the change in the management of the first defendant. the plaintiff supplied the goods only to the first defendant. on 19.7.83 the plaintiff sent a registered notice to the mettur textiles private limited, rukmani sewing threads, silaiman, madurai and mettur .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2002KAR4751; [2003]129STC199(Kar)
..... in which it is used in section 4 of the sale of goods act, 1930, and tax leviable under entry 54 must relate to 'sale' according to established concept of 'sale' and state legislatures have no power to tax transactions which are not 'sales', by deeming them to be 'sales' by enlarging the definition of 'sale'. the karnataka sales tax act as originally enacted in the year 1957 therefore referred ..... to 'sale' with its normal meaning derived from section 4 of the sale of goods act. section 5 which is the charging section was also worded with reference to 'sale' as per its general definition traceable to the sale of goods act. such position .....
Tag this Judgment!Court : Chennai
Reported in : [2002]126STC399(Mad)
..... been made to meet the liability which the producer was required to discharge, namely the payment of the additional price under clause 5-a. section 11 of the sale of goods act, 1930 expressly provides that unless a different intention appears from the terms of the contract, stipulations as to time for payment is not deemed to be the essence ..... in fact part payments of the price for the sugarcane, and further that the assessee was liable to pay interest under section 24 of the tamil nadu general sales tax act, for not having paid the purchase tax at the time it was due and payable, the petitioner challenged those orders up to the tamil nadu taxation special tribunal ..... of contract of sale. here, it is the case of the petitioner that it had not agreed to pay any price other than the one provided for in the sugarcane ( .....
Tag this Judgment!Court : Delhi
Reported in : [2002]120TAXMAN550(Delhi)
..... than the price in the open market shall be disregarded.'8. it is to be noted that shares are goods and movable property as provided in section 2(7) of the sale of goods act, 1930. section 2(46) of the companies act defines shares as share capital of the company and that the shares or any other interest of any member in ..... a company shall be movable property, transferable in the manner provided by the articles of association of the company in terms of section 82 of the companies act. in ..... and payment are all used to indicate some kind of transfer of property. the definition of 'transfer' in section 2(47) of the income tax act is not an exhaustive definition. clause (i) speaks of sale, exchange or relinquishment. in kartikeya v sarabhais case (supra), it was observed that when a face value of a share is reduced, on payment .....
Tag this Judgment!Court : Delhi
Reported in : [2002]255ITR300(Delhi)
..... in the open market shall be disregarded.'14. it is to be noted that shares are goods and movable property as provided in section 2(7) of the sale of goods act, 1930 (in short 'the sale act'). section 2(46) of the companies act defines 'shares' as share capital of the company and that the shares or any other interest ..... of any member in a company shall be movable property, transferable in the manner provided by the articles of association of the company in terms of section 82 of the companies act ..... payment are all used to indicate some kind of transfer of property. the definition of 'transfer' in section 2(47) of the income-tax act is not an exhaustive definition. clause (i) speaks of sale, exchange or relinquishment. in kartikeya v. sarabhai's case : [1997]228itr163(sc) , it was observed that when the face value of a .....
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