Salary or wages, means all remuneration (other than remuneration in respect of over-time work) capable of being expressed in terms of money, which would, if the terms of employment, express or implied, were fulfilled, be payable to an employee in respect of his employment or of work done in such employment and includes dearness allowance (that is to say, all cash payments, by whatever name called, paid to an employee on account of a rise in the cost of living), but does not include--
(i) any other allowance which the employee is for the time being entitled to;
(ii) the value of any house accommodation or of supply of light, water, medical attendance or other amenity or of any service or of any concessional supply of foodgrains or other articles.
(iii) any travelling concession;
(iv) any bonus (including incentive, production and attendance bonus);
(v) any contribution paid or payable by the employer to any pension fund or provident fund or for the benefit of the employee under any law for the time being in force.
(vi) any retrenchment compensation or any gratuity or other retirement benefit payable to the employee or any ex gratia payment made to him;
(vii) any commission payable to the employee. [The Payment of Bonus Act, 1965 (21 of 1965), s. 2 (21)]
The decision whether the retaining allowance forms part of 'salary or wage' must turn on the construc-tion of the definition of that expression contained in s. 2(21) of the Payment of Bonus Act, 1965 which, insofar as it is relevant, reads: 2(21) 'salary or wage' means all remuneration (other than remuneration in respect of overtime work) capable of being expressed in terms of money which would, if the terms of employment, express or implied, were fulfilled, be payable to any employee in respect of his employment or of work done in such employment and includes dearness allowance (that is to any, all cash payments, by whatever name called, paid to an employee on account of a rise in the cost of living), but does not include - (i) any other allowance which the employee is for the time being entitled to; There can be no doubt that the retaining allowance paid to the workmen during the off-season falls within the substantive part of the definition of the expression 'salary or wage'. It undoubtedly is remuneration which would, if the terms of employment, express or implied, were fulfilled, be payable to any employee in respect of his employment. The retaining allowance is a remuneration on a lower scale which is paid to the workmen by the management during the off-season for their force idleness. The payment of such allowance by the management to its workmen during the off-season when there is no work and when the factory is not working, is indicative of the fact that it wants to retain their services for the next crushing season. The very fact that retaining allowance is paid to the workmen clearly shows that their services are retained and, therefore, the rural relationship of employer and the employee continues. It is true that a workmen may not return to work and may take up some other job or employment. In that event, he forfeits the right of payment of the retaining allowance. But when the workmen returns to work when the next crushing season starts, the payment of retaining allowance during the off-season, partakes of the nature of basic wage on a diminished scale. The definition of the expression 'salary or wage' given in s. 2(21) of the Act is wide enough to cover the payment of retaining allowance to the work-men, Managing Director, Chalthan Vibhag Sahakari Khand Udyog v. Government Labour Officer, AIR 1981 SC 905: (1981) 2 SCC 147: (1981) 2 SCR 738.
Sale, embraces not only completed contract, but also the contract of sale or agreement of sale if such contract of sale or agreement of sale provides for movement of goods or movement of goods is incident of the contract of sale, State of Maharashtra v. Embee Corporation, (1997) 1 SCC 190.
Sale, is a transaction of property in goods or of the ownership in immovable property for a money consideration. But, in exchange, there is a reciprocal transfer of interest in immovable property. A corresponding transfer of interest in movable property being denoted by the word 'barter', CIT, Andhra Pradesh v. Motors and General Stores Pvt. Ltd., (1967) 66 ITR 692.
Sale, is a transfer of ownership in exchange for a price, paid or promised. Such transfer, in the case of tangible immovable property of the value of one hundred rupees and upwards, or in the case of reversion or other intangible thing can be made only by a registered instrument. In the case of tangible immovable property of a value less than one hundred rupees, such transfer may be made either by a registered instrument or by delivery of the property. Delivery of tangible immovable property takes place when the seller place the buyer, or such person as he directs, in possession of the property, Pyare Lal v. Emperor, AIR 1945 All 135: (1945) ILR All 207.
Sale, is found to consist of a number of ingredients which can be said to be essential in the sense that if any one of them is missing, there is no sale. The following are some of them:
(1) The existence of goods, which form the subject-mater of this sale;
(2) The bargain or contract which, when executed, will result in the passing of the property in the goods for a price,
(3) the payment, or promise of payment of a price; and
(4) the passing of the title, State of Bombay v. United Motors (India) Ltd., AIR 1953 SC 252: (1953) SCR 1059: (1953) SCJ 373: (1953) SCA 408: 55 BLJR 536: (1953) 1 Mad LJ 743: (1953) 66 Mad LW 577.
Sale, is the exchange of property for a price. It involves the transfer of ownership of a thing sold from the seller to the buyer. Sale is effected by offer and acceptance of ascertained goods for a price together with payment of the price or delivery of the goods; or with tender, part-payment, earnest or part-delivery; or with an agreement, express or implied, that the payment or delivery or both, shall be postponed. Where there is a contract for the sale of ascertained goods, the property in the goods sold passes to the buyer when the whole or part of the price or when the earnest money is paid, or when the whole or part of the goods are delivered.
Sale with condition of repurchase--where the facts deducible from the various terms of the document are; (a) that consideration for the transaction was at par with the market value of the property; (b) a covenant for payment of compensation if the possession of vendee is interfered with by a third party claimant is attributable to be grantor's defective title; (c) the stipulation for reconveyance of the property by a deed of transfer; (d) payment of rent in vendee's own name; and (e) the shortness of the period for repayment of loan entitling the vendor the reconveyance, then the transaction is an outsale with the condition of repurchase, and not a mortgage by conditional sale, K. Kalu Reddy v. Bhubani Swayi, (1971) 1 CWR 689.
Means a sale of goods made within the State for cash or deferred payment or other valuable considera-tion but does not include a mortgage, hypotheca-tion, charge or pledge. [Maharashtra Value Added Tax Act, 2002, s. 2(24)]
Means a sale of goods made within the State for cash, deferred payment or other valuable consideration and includes--
(a) transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration.
(b) transfer of property in goods (whether as goods or in some other form) involved in execution of a works contract,
(c) delivery of goods on hire-purchase or any system of payment by instalments,
(d) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration,
(e) supply of goods by any unincorporated association or body of person to a member thereof for cash, deferred payment or other valuable consideration,
(f) supply of goods by a society or club or an association to its members or payment of a price or of fees or subscription or any consideration,
(g) supply by way of or as part of any service or in any other manner whatsoever, of
(h) supply of goods being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration,
(i) supply by way of barter of goods,
(j) disposal of goods by a person in the manner prescribed in Explanation (iii) to clause 10 but does not include a mortgage, hypothecation, charge or pledge; and the words 'sell' 'buy' and purchase with all their grammatical variations and cognate expressions shall be construed. [Gujarat Value Added Tax Act, 2003, s. 2(23)]
Means any transfer of property in goods for cash, deferred payment or other valuable consideration, and includes--
(a) any transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration.
(b) any delivery of goods or hire-purchase or any system of payment by instalments.
(c) any transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consider-ation.
(d) any supply, by way of, or as part of any service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration.
(e) any supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration. [West Bengal Value Added Tax Act, 2003, s. 2(39)]
Means transfer of property or title for a price, Black's Law Dictionary, 7th Edn., p. 1337.
Sale, stipulates imports of goods or import of goods is an incident of contract of sale and goods have entered the import stream, such import falls within the expression 'sale occasions import', State of Maharashtra v. Embee Corporation, (1997) 7 SCC 190.
Sale, taking place not only during the activities directed to the end of the exportation of the goods out of the country but also as part of or connected with such activities and 'integrated activities' was explained in similar language, Cement Marketing Co. of India Pvt. Ltd. v. State of Mysore, AIR 1963 SC 980.
Sale, with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another, whether for cash or on credit, or by way of exchange, and whether wholesale or retail, and includes an agreement for sale, and offer for sale and exposure for sale. [Cigarettes and Other Tobacco Products (Prohibi-tion of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act, 2003, s. 2(m)]
Sale. Blackstone (2 Com. 446) defines it as 'a transmutation of property from one man to another in consideration of some price,' and the Sale of Goods Act (see below) defines a contract of sale of goods as 'a contract whereby the seller transfers or agrees to transfer the property in goods to the buyer for a money consideration called the price.'
1. The transfer of property or title for a price
2. The agreement by which such a transfer take place, Black's Law Dictionary, 7th Edn., p. 1337.
As to sales of land, see ABSTRACT; CONDITIONS OF SALE; CONTRACT FOR SALE OF LAND; ESTATE CONTRACT; LAND CHARGES; PRIORITY NOTICE; and Williams or Dart on Vendors and Purchasers; and as to sale of goods, see Benjamin on Sales and Sale of Goods Act.
All causes and matters for the specific performance of contracts between vendors and purchasers of real estates are assigned to the Chancery Division of the High Court of Justice, as are also all causes and matters for the partition or sale of real estate. [(English) Jud. Act, 1925, s. 56 (1)(b)]
Sale' with all its grammatical variations and cognate expressions means every transfer of the property in goods by one person to another in the course of business for cash or for deferred payment or other valuable consideration. Explanation I. - 'The transfer of property involved in the supply or distribution of goods by a society (including a co-operative society), club, firm or any association to its members, for cash, or for deferred payment, or other valuable consideration, whether or not in the course of business shall be deemed to be a sale for the purpose of this Act', Joint Commercial Tax Officer v. Young Men's Indian Association (Regd.), AIR 1970 SC 1212 (1214): (1970) 1 SCC 462: (1970) 3 SCR 680. [T.N. General Sales Tax Act, 1959, s. 2(n)]
From the definition of the word 'Sale' in s. 2(n) of the Madhya Pradesh General Sales Tax Act, 1958, it is clear that before a transaction can be considered as a sale, there must be a transfer of property in goods and without a transfer there cannot be any sale, Commissioner of Sales Tax v. Purshottam Premji (1970) 2 SCC 287.
A transaction in which an obligation to supply goods is imposed, and which a dose not involve an obligation to enter into a contract, cannot be called a 'sale', even if the person supplying goods is declared entitled to the value of good, which is determined or determinable in the manner prescribed, Chitter Mal Narain Das v. Commissioner of Sales Tax, AIR 1970 SC 2000: (1970) 3 SCC 809: (1971) 1 SCR 671.
From the definition of 'sale' it is presumed, a sale of an article of food for analysis is a sale, Food Inspector v. Cherukattil Gopalan, AIR 1971 SC 1725: (1971) 2 SCC 322: (1971) Supp SCR 721.
The word 'sale' defined in cl. (g) of s. 2 and used in s. 3 and other ss. is wide enough to include not only a concluded contract of sale but also a contract or agreement of sale provided the agreement of sale stipulates that there was a transfer of property or movement of goods, Balabhagas Hulaschand v. State of Orissa, AIR 1976 SC 1016: (1976) 2 SCC 44: (1976) 2 SCR 939.
The definition of 'sale' in s. 2(xiii) of the (English) Food Act is wider even than its dictionary meaning. The object of assigning so extensive a meaning to the term 'sale' appears to be to bring within the ambit of the Food Act all commercial transactions whereunder an adulterated article of food is supplied for consumption by one person to another. In the context of the Food Act, therefore, the term 'sale' has to be construed according to the mischief rule, Municipal Corporation of Delhi v. Laxmi Narain Tandon, AIR 1976 SC 621: (1976) 1 SCC 546: (1976) 2 SCR 1050.
'Sale' with all its grammatical variations and cognate expressions means any transfer of property in goods for cash or deferred payment or for other valuable consideration and includes a transfer of property in goods involved in the supply or distribution of goods by a society or club or any association to its members, but does not include a mortgage, hypothecation charge or pledge, State of Madhya Pradesh v. Orient Paper Mills Ltd., AIR 1977 SC 687: (1977) 2 SCC 77: (1977) 2 SCR 149.
If all his principals jointly authorise him to pool their goods and sell them and pay the sale price to them in the manner prescribed by them. The society does not cease to be an agent of the transaction is not a sale by the members to the society, Khedut Sahakari Ginning & Pressing Society Ltd. v. State of Gujarat, AIR 1972 SC 1786 (1789). [Bombay Sales Tax Act, 1959, s. 2(23)]
The phrase 'compulsory sale' is a contradiction in terms. The word 'sale' in its ordinary meaning means a voluntary transaction and therefore a compulsory sale is really a contradiction and is no sale at all, Calcutta Electric Supply Corpn. Ltd. v. Commr. of Income-tax, AIR 1951 Cal 151.
With its grammatical variations and cognate expressions, means the sale of any insecticide, whether for cash or on credit and whether by whole sale or retail, and includes an agreement for sale, an offer for sale, the exposing for sale or having in possession for sale of any insecticide and includes also an attempt to sell any such insecticide. [Insecticides Act., 1968 (46 of 1968), s. 3(p)]
With its grammatical variations and cognate ex-pressions, means the sale of any article of good, whether for cash or on credit or by way of exchange and whether by wholesale or retail, for human consumption or use, or for analysis, and includes an agreement for sale, an offer for sale, the exposing for sale or having in possession for sale of any such article, and includes also an attempt to sell any such article. [Prevention of Food Adultera-tion Act, 1954 (37 of 1954), s. 2(xiii)]
With its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another, whether for cash or on credit, or by way of exchange, and whether wholesale or retail, and includes an agreement for sale and offer for sale and exposure for sale. [Cigarettes and other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act, 2003 (34 of 2003), s. 3(m)]
With its grammatical variations and cognate expressions, means the sale of any insecticide, whether for case or on credit and whether by wholesale or retail, and includes an agreement for sale, an offer for sale, the exposing for sale or having in possession for sale of any insecticide and includes also an attempt to sell any such insecticide. [Insecticides Act, 1968 (46 of 1968), s. 3(p)]