Judgment Search Results Home > Cases Phrase: sale of goods act 1930 section 5 contract of sale how made Sorted by: old Page 15 of about 5,141 results (0.136 seconds)

Ugar Sugar Works Limited (Distillery Unit) Vs. State of Karnataka and ...

Court : Karnataka

Reported in : 2004(5)KarLJ525

..... a subsequent point of time.18. suffice it to say that both from the point of view of the right to demand a price in terms of the sale of goods act as also from the point of view of estoppel by conduct and representation, the distilleries have disentitled themselves to demand a higher price than what was stipulated ..... the parties, all that the distilleries would be entitled towards price would be a reasonable amount within the meaning of section 9 of sub-section (2) of the sale of goods act, 1930. the government had on the basis of data collected by a qualified chartered accountant come to the conclusion that in the case of captive distilleries, the ..... points of time. that being so, it is difficult to appreciate how the seller could after the sale was complete by delivery of the goods sold demand that he had the right to recover a higher sale consideration. section 9 of the sale of goods act, 1930, which deals with ascertainment of price envisages the fixation of a price in a contract .....

Tata Consultancy Services Vs. State of Andhra Pradesh

Court : Supreme Court of India

Reported in : AIR2005SC371; (2004)192CTR(SC)257; 2004(178)ELT22(SC); [2004]271ITR401(SC); 2006(33)PTC652(SC); 2004(9)SCALE349; (2005)1SCC308; [2004]137STC620(SC)

..... , notwithstanding the fact that the seller retains the title in the goods, as security for payment of the price, be deemed to be a sale.explanation ii : (a) notwithstanding anything contained in the indian sale of goods act, 1930 (central act iii of 1930) a sale or purchase of goods shall be deemed, for the purpose of this act to have taken place in the state, wherever the contract ..... as if there were separate contracts in respect of the goods at each of such places.explanation iii : notwithstanding anything contained in this act or in the indian sale of goods act, 1930 (central act iii of 1930), two independent sales or purchases shall for the purposes of this act, be deemed to have taken place.(1) when the goods are transferred from a principal to his selling agent .....

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)96TTJ(Delhi)1

..... ) buyer can neither license nor sell nor alienate or part with its possession.on account of the above restrictions, the assessing officer held that it was not a sale as per sale of goods act but it was a limited right to use the software and hence the payment for the same was in the form of royalty. he observed that the software had ..... .) which has no applicability to the facts of the case. as a matter of fact, the issue will have to be approached on the basis of the provisions of sale of goods act to which we shall advert a little later. before that it would be pertinent to deal with the works contract theory put forward by mr. sharma on behalf of the ..... the gsm cellular system passed at the same time at the swedish port. in support of this contention, mr. dastur drew our attention to sections 18 and 26 of the sale of goods act and also to the incoterms, 1990.86.5. the next point urged by mr. dastur was that mr. g.c. sharma, who argued the appeal on behalf of the .....

Welspun Gujarat State Rohran Ltd. Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... view, in case of associated strips ltd. , has been approved by the apex court in the case of escorts jcb ltd. after considering the provision of these sections of sale of goods act, 1930 in the following manner. 12 the assessee also referred to a decision reported in 2002 (49) rlt 506 associated strips ltd. & am. v. cce, new ..... contracts entered were for supply of such pipes, as works contracts, the question of determining place of execution of such works contract and application of section 23 of sales of goods act, 1930 as is being pleaded by the learned dr would not be called for of excisable ms pipes (uncoated). the value determination of uncoated pipes, is only ..... decision in case of maruti udyog would come to the rescue of the assessee, to call delivery at buyers premises, to be contrary to section 2(12) of sale of goods act, 1939. transit insurance & transport costs cannot therefore be added on the grounds as arrived at by the id. adjudicator. the retention of any such possession, by .....

Tamilnadu Chlorates Vs. the Jt. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chennai

..... language of a particular statute. as such this meaning cannot be extended to the facts of the present case.7. as per section 2(7) of the indian sale of goods act, 1930 goods is every kind of moveable property other than actionable claims and money; and includes stock and shares, growing crops, grass, and things attached to or forming part ..... degrees of generality. in the case of ferens v.o'brien (11 q.b.d. 21) it was held that electricity cannot be classed as goods for the purposes of the sale of goods act. similar view was taken in the case of county of durham electric power co. v.commissioners of inland revenue (2 k.b. 604; eric county ..... of the land which are agreed to be severed before sale or under the contract of sale. under section 3(36) of the general clauses act, 1897 moveable property of every .....

Tamilnadu Chlorates Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Madras

Reported in : (2006)98ITD1(Chennai)

..... the facts of the present case.7. as per section 2(7) of the indian sale of goods act, 1930 goods is every kind of movable property other than actionable claims and money; and includes stock and shares, growing crops, grass, and things attached to or forming part o( ..... having different degrees of generality. in the case of ferens v.o'brien 11 q.b.d. 21 it was held that electricity cannot be classed as goods for the purposes of the sale of goods act. similar view was taken in the case of county of durham electric power co. v. commissioners of inland revenue 2k.b. 604; eric county fuel co. ..... court rendered in the case of m.p. electricity board 35 stc 188 (sic). in this case it was held that electricity is goods within the meaning of section 2(3) of central province and virar sales tax act. this decision was rendered in the context of the language of a particular statute. as such this meaning cannot be ext ended to .....

Tamil Nadu Chlorates Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Chennai

Reported in : (2006)99TTJ(Chennai)80

..... the language of a particular statute. as such this meaning cannot be extended to the facts of the present case.7. as per section 2(7) of the indian sale of goods act, 1930, goods is every kind of movable property other than actionable claims and money; and includes stock and shares, growing crops, grass and things attached to or forming part of the ..... different applications having different degrees of generality. in the case of ferens v.o'brien 11 qbd 21, it was held that electricity cannot be classed as goods for the purposes of the sale of goods act. similar view was taken in the case of county of durham electric power co. v. irc 2 kb 604; eric county fuel co. v. carroll ac 105 .....

Essar Steel Ltd. and ors. Vs. Union of India (Uoi), Through Secretary ...

Court : Gujarat

Reported in : 2004(176)ELT64(Guj); (2006)1GLR436

..... by the petitioner in respect of supplies effected by respondent no. 3 and received by the petitioner over a long period of time. he submitted that the provisions of sale of goods act clearly militate against such a claim. he has relied upon a decision in the case of dhanyalakshmi rice mills v. commissioner of civil supplies and anr., reported in : ..... is a contract in the realm of private law. it is not a statutory contract. it is governed by the provisions of the contract act or, may be, also by certain provisions of the sale of goods act. any dispute relating to interpretation of the terms and conditions of such a contract cannot be agitated, and could not have been agitated, in ..... 7.1996 is also in tune with the requirement of law. he relied upon the provisions of sale of goods act, 1930. he relied upon section 5 of the act which stipulates that 'a contract of sale is made by an offer to buy or sell goods for a price and the acceptance of such an offer. price is defined by section 2(10) .....

Union of India (Uoi) and anr. Vs. Seil Ltd. (Unit Mawana Sugar Works) ...

Court : Delhi

Reported in : 127(2006)DLT611; 2006(86)DRJ456

..... best has been able to show that so far as supply to f.c.i is concerned law is in his favor in view of the various provisions in the sale of goods act and as indicated by the supreme court in marwar tent factory's case (supra).39. however, the petitioner has not been able to prove that equity is also in ..... of levy sugar.35. the learned counsel for the petitioner submitted that ownership in the goods passed to the fci by virtue of section 23 of the sale of goods act, 1930 which states:-23. sale of unascertained goods and appropriation.- (1) where there is a contract for sale of unascertained or future goods by description and in a deliverable state are unconditionally appropriated to the contract, either .....

Mishapar Investments Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)8SOT532(Mum.)

..... in the books of the assessee, this amount was shown to be recovered from the partnership firm. according to provisions of section 20 of the sales of goods act, if the goods are identified and parties intend to pass the property to the buyer, the payments can be deferred. but, in the instant case, necessary entries ..... in the shares under consideration. thus, the shares have been transferred to m /s. arvi associates as per the provisions of law. the provision of sale of goods act, 1930 relied upon by the learned departmental representative are moreover, in favour of the assessee.the genuineness of this transaction, thereforc, cannot be challenged.50. ..... the assessee-company. in this connection, we would like to refer to some of the provisions of sale of goods act. section 2(4) of the sale of goods act, 1930 pertaining to definitions reads as follows: '"document of title of goods" includes a bill of lading, dock-warrant, warehouse keeper's certificate, whare fingers 'certificate, railway receipt .....