Court : Kolkata
Reported in : AIR1958Cal343,[1958]9STC633(Cal)
..... the only way in which assistance can be derived from the latter case is the principle delineated therein that sale for the purpose of the bengal finance (sales tax) act, must mean sale as known to law and as governed by the sale of goods act. ..... in so far as the bengal finance (sales tax) act attempts to include within its ambit and declares such transaction as sale of goods it is doing so contrary to the definition of sale of goods to be found in the sale of goods act. ..... it has been pointed out there that if any other definition of the sale of goods is attempted, there was a way of making it legal, but that constitutional procedure must be followed first before such a special definition can be permitted. ..... ghose appearing on behalf of the respondents has pointed out that the sales tax authorities did not accept the statement that the accounts kept by the two departments were separate. ..... for reasons stated in dukhineswar sarkar's case (c) (supra) this cannot be allowed and the provision of law contained in section 2(4), of the act is to that extent ultra vires. ..... those being the facts according to the respondents, my attention is drawn to the definition of 'sale price' in section 2(h) in the bengal finance (sales tax) act, 1941. .....
Tag this Judgment!Court : Delhi
Reported in : [2010]154CompCas35(Delhi); [2010]98SCL80(Delhi)
..... if entitled to sue, which may be a claim for unpaid principal towards the sale of goods, or a claim for unrealized damages after having resorted to the sale of goods whose delivery wasn.t taken towards mitigation of damage, would amount to 'debt' in terms of section 433 of the companies act, 1956 for winding up purposes.18. ..... price rule is fundamental to the sale of goods...an instance of mitigation arises where the defendant in breach of contract refuses to accept goods which he has agreed to buy, but (where) the claimant is able to sell the goods at the same price to a third person, if the state of the market is such that demand exceeds supply, so that the claimant can always finds a purchaser, he is entitled to only nominal damages, not his loss of profit on the repudiated sale, as he sold the same ..... there is no bona fide dispute with regard to the liability of the respondent company to pay the amount due to the petitioner, and the respondent's non-payment of such amount due leaves an unequivocal statutory presumption that the respondent company is commercially insolvent and is unable to repay its debt to the petitioner. ..... various cost and freight contracts were entered into by it with the respondent company for the sale and purchase of non-ferrous scrap. ..... : 63 (1996) dlt 833, held that the non-defaulting party was required to show that it not only suffered loss due to the failure on the part of the defaulting party to performs its obligations under the contract, but it had also .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1970Cal75,73CWN701
..... there under section 62, for instance, goods include all chattels personal; excluding no doubt things in action and money, here under section 2(7) of the indian sale of goods act goods 'means every kind of moveable property other than actionable claims and money'. ..... but what is necessary to notice is that the scheme of the definition of 'goods' in the english sale of goods act as contained in sections 5, 6 and 7 and section 62 of the english sale of goods act is different. ..... he therefore contends that it comes within the residuary definition and it must be held to be goods within the meaning of section 2(7) of the sale of goods act and the doubt expressed by sir frederick pollock and sir din-shaw mulla was more inspired by the english act, where the definition was materially different, than by the actual definition under the indian sale of goods act. ..... goho relies strongly on this definition of goods in section 2(7) of the sale of goods act to say that it is an all-inclusive and residuary definition and it says that goods means every kind of moveable property other than the two exceptions, namely, (1) actionable claims and (2) money. mr. ..... as at present advised i am inclined to accept this submission of mr. ..... that would be the plain result of accepting mr. .....
Tag this Judgment!Court : Kolkata
Reported in : [1977]109ITR775(Cal)
..... section 33 of the sale of goods act, 1930, deals with the delivery of goods sold. ..... sen, on behalf of the revenue, contended that when section 123 of the transfer of property act was enacted, section 33 of the sale of goods act was not in existence. ..... the corresponding section of the indian contract act which defined delivery did not contain the latter part of section 33 of the sale of goods act, i.e. ..... it was held by the bombay high court that although mere book entries could not result in a valid gift or trust but in the facts of this case the gifts had been accepted by the donees and the firm, the latter had paid interest on the amounts gifted and had allowed the donee to withdraw moneys. ..... entries and the family arrangements did not make the two gifts effective before 1st april, 1957, and that, the said gifts were complete and were taxable under the gift-tax act for the assessment year in question because delivery of possession was given on the 24th november, 1957, and the 16th february, 1958, both falling within the relevant assessment year.10. ..... execution of an instrument in writing signed by the transferor or his duly authorised agent, shall be complete and effectual upon the execution of such instrument, and thereupon all the rights and remedies of the transferor, whether by way of damages or otherwise, shall vest in the transferee, whether such notice of the transfer as is hereinafter provided be given or not. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1969Ori187; [1969]73ITR119(Orissa)
..... section 59 of the sale of goods act the remedy for the buyer where he accepts the goods is only to sue for damages ..... the quality of the foodgrains supplied must conform to the fair average quality standard and that the collector may, subject to the approval of the government of orissa, levy such penalty as he may deem fit, for supply of food-grains not conforming to the fair average quality and as such penalty shall be deducted from the amount or amounts due to the agent on pending or future bills submitted in accordance with clause 13 ..... in the present case it is an inevitable consequence of the assessee's business as a paddy-procuring agent that as a result of the goods delivered not being of contract quality, breach of warranty, with the risk of liability to pay damage, should at times be committed and payment of such damages as a result of breach of warranty in the course of or as a consequence of earning profits and gains of business is incidental to the carrying out of the assessee's business as a paddy procuring agent; it was an unavoidable loss arising as one of ..... it is clear from section 59 of the sale of goods act, 1930, that the remedy for such breach of warranty is that the buyer is not by reason only of such breach of warranty entitled to reject the goods but he may set up against the seller the breach of warranty in diminution or extinction of the price, as has been done in the present case by the government by deducting from the bills resulting in diminution of the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC1507; (1972)1SCC702; [1972]3SCR233
..... if that is so, section 61 of the sale of goods act, 1930 squarely applies and it saves the right of the seller (in this case the firm) to recover interest, ..... for negativing this contention is that it is seen from the claim statement filed by both the appellant and the respondent-firm that each of them claimed for payment of the amount, due to them with interest at 12% per annum under section 61 of the sale of goods act ..... this court rejected the said contention and after a reference to sections 2(c) and 21 of the act held that the expression 'court' occurring in section 21 includes also the appellate court, proceedings before which are ..... arbitrator has further found that this amount became payable as balance price for the goods supplied by the firm on june 7, 1958, on which date the ..... gupte, learned counsel for the respondent firm, referred us to section 38 of the act and pointed out that the scheme of the act clearly shows that the award has to be filed in the court by the arbitrator either suo motu or on request made by the parties to the arbitration agreement or any person claiming under such party ..... to the arbitrator, naturally he has to decide whether the claim for award of interest from the date referred to by the parties is acceptable or not. ..... of the judicial committee and to certain decisions of this court to the effect that section 34 of the cpc will not apply to the proceedings before an arbitrator, as he is not a court and that interest cannot be awarded by way of damages. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1994(3)ALT276
..... . the seller is entitled to file a suit for recovery of the price of the goods from the buyer under section 55 or for damages for non- acceptance of the goods under section 56 of the act ..... . whatever be the nature and the scope of the transaction, unless it can be brought within the scope of section 4 of the sale of goods act, 1930, the legal implication cannot flow therefrom for enforcing the right or for suffering the liability ..... . section 60 of the sale of goods act contemplates that where either of the parties of the sale repudiates the contract before the date of delivery, the other may either treat the contract as subsisting and wait till the date of delivery or he may treat the contract as rescinded and sue for damages for the breach ..... . to again recall the implications of such an agreement of sale of goods by virtue of section 4 of the sale of goods of act, tine contingency for either of the parties to the agreement or contract or to breach it did not at all occur since the goods in the property did not pass to the plaintiff since the subject matter of the transaction was the future goods to be manufactured to bring them to deliverable state ..... . it may not be forgotten that whatever be the nature of the form of transaction between the parties, prima facie it was a clear transaction of sale of goods within the meaning of section 2(1), (3), (7), (10) and (13) of the sale of goods act, 1930, because it has the components of buyer, seller and goods in addition to the price .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC1348; [1967]2SCR547; [1967]19STC366(SC)
..... it was said that the rule contained in section 39(1) of the indian sale of goods act, 1930 has no application in dealing with a constitutional provision which while imposing a restriction upon the legislative power of the states entrusts exclusive power to levy sales tax to the state in which the goods have been actually delivered for the purpose of consumption.' 5. ..... it is not necessary to examine the case in detail but it is sufficient to say that even if there was no rejection at the place of destination, actual delivery would not be completed until they were finally accepted at destination and to that extent we find ourselves unable to agree with the decision of the orissa high court. 17. ..... will be deemed fully delivered, subject, however, to the right of the consignee to have such sleepers re-inspected by the sleeper control officer, or his representative, and all sleepers rejected by the sleeper control officer shall be deemed to be non-delivered and all sleepers are to be at the risk of the contractor until fully delivered and finally ..... the question in each of the references was, whether, in the facts and circumstances of the case, the sales of sleepers (for railways) made by the non-applicant (bengal timber trading co. .....
Tag this Judgment!Court : Gujarat
Reported in : [1982]50STC352(Guj)
..... accepted position in the sale of goods act that where in pursuance of a contract of sale the seller is authorised or required to send the goods to a buyer, or deliver the goods to a carrier, whether he is named by the buyer or not, for purposes of transmission to the buyer, it is prima facie deemed to be a delivery of the goods to the buyer [vide section 39(1) of the sale of goods act ..... for the assessee in this behalf was that the goods being of fragile nature, they had to be properly packed and safe transit and delivery were ensured it is also an accepted position in the sale of goods act that where the goods are delivered to the buyer which he has not previously examined, he is not deemed to have accepted them unless and until he has had a reasonable opportunity of examining them for ..... on this contract, it was held by the supreme court that it was for sale of unascertained goods and consequently the property in them could not under section 18 of the sale of goods act pass unless and until the goods were ascertained, and on proper construction of the contract as a whole, the intention of the parties clearly was that the supplier ..... sub-section (2) of section 39 casts an obligation on the seller unless otherwise authorised by the buyer, to make such contract with the carrier on behalf of the buyer as may be reasonable having regard to the nature of the goods and other circumstances of the case and if the seller omits to do so, and if the goods are lost or damaged in transit, the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2005Guj13
..... ' {see: pollock & mulla on sale of goods act, sixth edition, page 58}.9.6c intention of parties:' when it appears that the goods - the subject of the contract - are specific or ascertained, so that it is possible for the property to pass to the buyer, it becomes necessary to determine whether it has actually passed; as lord blackburn wrote many years ago:this is properly speaking a question depending upon the construction of the agreement, for the law professes to carry into effect the intention of the parties as ..... of the matter, one cannot, strictly legally speaking, compare the aforesaid two modes of disposal of the public property and that therefore, the parties who willingly chose to remain outside the tendering process by not accepting the binding terms and conditions of the tender documents and by not making their offers, cannot and should not be allowed to come in picture at any stage of the tendering process and that too to the ..... said section further provides that a contract of sale of goods is a contract whereby the seller transfers or agrees to transfer the property in goods to the buyer for a price ..... would be against public interest to hold that administrative authority should not adhere to rules, regulations, terms & conditions of the tender and permit any non-tenderer, at any stage, to make offer and direct the authority to consider the said offer at any stage. ..... 13 provides that in the eventuality of any damage to the property by theft, fire, cyclone, template, dacoity, .....
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