Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Nov-18-2005
Reported in : (2006)100TTJ(Delhi)976
..... as instructed was required to be done on. the labels, whose size, design, and other specifications were supplied by the buyer. it was held that the contract is a. works contract and not a contract for sale because the principal object of the buyer was to get the material printed as per the prescribed specifications and not to purchase printed material as ..... marketable product and, therefore, such transaction constituted works contract. 15. in the present case, the finished product are commercially marketable products since the assessee was free to sell the footwear or other products after removing the label of the ..... no assistance to the learned departmental representative who has relied upon the order of the ao.state of tamil nadu v. anandam viswanathan in this case there was a contract comprising primarily the confidential nature of work and incidentally technical skill and material supplied by the contractor and the finished product, i.e., printed question papers were not commercially ..... agreement/arrangement of the assessee with various vendors to manufacture goods on its behalf, as per its prescribed specifications, is a purchase/sale of goods or a job/work contract.i have considered the submissions of the assessee and the judicial decisions relied upon by the assessee and other decisions relevant to the issue, filed by the assessee. a .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-23-2005
..... suits directly against the united states, as opposed to joinder of the united states as a necessary party defendant to permit a complete adjudication of rights under a reclamation contract. we therefore affirm the judgment of the court of appeals. it is so ordered. footnote 1 westlands subsequently intervened on appeal. footnote 2 the district court invited petitioners ..... example, the tucker act grants the united states court of federal claims jurisdiction to render judgment upon any claim against the united states founded . . . upon any express or implied contract with the united states. 28 u. s. c. 1491(a)(1).[ footnote 2 ] the little tucker act grants district courts original jurisdiction, concurrent with the court of federal claims ..... insufficient to waive sovereign immunity. section 390uu grants consent to join the united states as a necessary party defendant in any suit to adjudicate certain rights under a federal reclamation contract. (emphasis added.) this language is best interpreted to grant consent to join the united states in an action between other parties for example, two water districts, or ..... california state water resources control board. see california, supra, at 652, and n. 7. the bureau distributes the water in accordance with its statutory and contractual obligations. it contracts with state irrigation districts to deliver water and to receive reimbursement for the costs of constructing, operating, and maintaining the works. in 1963, the united states agreed to a 40 .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-06-2005
..... and ceases to carry american passengers. this is again much like the situation presented in benz and mcculloch , where the application of american labor laws would have continued to govern contracts between foreign shipowners and their foreign crews well beyond their time in our waters. the purpose of the internal order clear-statement requirement is to avoid casually subjecting oceangoing vessels .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Apr-20-2005
Reported in : 2005(4)ALD130; 2005(6)ALT65
..... of the consideration amount under the agreement, and that (ii) the plaintiff relinquishes all claims to the performance of the other part of the contract which the defaulting party is incapable to perform and all rights to compensation for loss sustained by him. thus, the ingredients which would attract ..... , which was denied by the court below. with regard to the readiness and willingness of the respondent-plaintiff to perform his part of the contract, learned counsel placed reliance on the judgment of the apex court in ramesh chandra chandiok's case (supra). in the said judgment the apex ..... rachakonda narayana v. ponthala parvathamma, referred (supra).28. in baluswami aiyar's case (supra) plaintiffs filed the suit to enforce specific performance of a contract to sell a house and ground in madras made by first defendant with them and in the alternative for damages. the second defendant, who is the ..... relief of specific performance.'further, it was held that plaintiffs can seek for refund of the amount advanced at the time of execution of contract and accordingly, allowed the appeal in part decreeing the suit in favour of the plaintiffs for refund of the amount with interest.26. learned ..... sale consideration and the interest accrued thereon, into court, which clearly shows that the plaintiff is not ready and willing to perform her part of contract and hence, she is not entitled to the relief of specific performance. in view of the filing of additional written statement, the plaintiff filed .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jul-14-2005
Reported in : 2005(5)ALD402
..... nature and incidents of earnest money deposited by an intending purchaser with the seller, and held that in case the purchaser commits breach of contract the earnest money is liable to be forfeited. while making the observations relied upon by the learned counsel for the appellant the learned ..... while construing section 74 at page 1273 :'...even if there is a stipulation by way of liquidated damages, a party complaining of breach of contract can recover only reasonable compensation for the injury sustained by him, the stipulated amount being merely the outside limit.'in an earlier case in ..... in krishnaji gopinath rele v. ramachandra kashinath mastakar, air 1932 bom. 51, it was held that a court of law will not ordinarily enforce a contract where there is reasonable and decent possibility that enforcing it would involve purchaser in litigation. reliance was placed on gurdial singh v. pearey lal, : ..... communicated. after recording several facts and circumstances and correspondence between the parties, the trial court had recorded a fact that the object of the contract in the peculiar facts and circumstances should be taken, as failed. no doubt, the trial court after elaborately discussing the bid conditions in ex ..... failure to cooperate is in violation of terms and conditions of agreement of sale. there are no bona fides on the part of the contract under the sale agreement. it is the plaintiff who committed default in obtaining registered sale deed from the defendant who is always ready .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Nov-07-2005
Reported in : 2005(6)ALD582; 2005(6)ALT364
..... insisted on strict scrutiny in every context, even for so-called 'benign' racial classifications, such as race-conscious university admissions policies, race-based preferences in government contracts, and race-based districting intended to improve minority representation.... the reasons for strict scrutiny are familiar. racial classifications raise special fears that they are motivated by an ..... or compensation. when prime contractor solicited bids from sub-contractors, adarand constructors submitted the low bid. in spite of the same, mountain gravel awarded the sub contract to gonzales, which was certified small business belonging to disadvantaged individuals including black americans, hispanic americans, native americans, asian pacific americans and other minorities. adarand constructors ..... reprint 1995. pp.140-141)we look beyond the particular to the universal, and shape our judgment, in obedience to the fundamental interest of society that contracts shall be fulfilled. there is a wide gap between the use of the individual sentiment of justice as a substitute for law, and its use as ..... (for short, adarand constructors-1). in this case, the united states department of transportation through its central federal lands highway division awarded contract to mountain gravel and construction company. the contract provided that if the prime contractor hires sub-contractors certified as small businesses controlled by 'socially and economically disadvantaged individuals', they would receive .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Oct-05-2005
Reported in : 147STC370(AP)
..... central sales tax act, 1956 but does not include the goods either obtained or purchased from other states and used in the execution of works contract:provided also that no tax shall be payable under this section on the turnover relating to the amounts paid to a sub-contractor as consideration for ..... be levied on the turnover of transfer of property in goods, specified in the fourth schedule to the act, involved in the execution of works contract, if such goods are transferred from the contractor to the contractee in the same form in which they were purchased by the contractor:provided also that ..... price of the contents in goods packed or filled, the assessing authority is not absolved of the obligation of determining what are the ingredients of the contract and the intention of the parties in accordance with the decision of the supreme court in raj shed's case  74 stc 379 as ..... the cement sold by the dealers, had to be considered having regard to the facts of each case, after determining what are the ingredients of the contract and the intention of the parties in accordance with the decision in raj sheel : 3scr305 .25 the constitutional validity of amended section 6-c ..... act, 1957 held that notwithstanding the phraseology of the amended section 6-c, the assessing authority had to determine in each case the ingredients of the contract of sale relating to containers and also the intention of the parties in accordance with the judgment in raj sheel : 3scr305 .20. in order .....Tag this Judgment!
Court : Orissa
Decided on : Jan-31-2005
Reported in : AIR2006Ori36; 99(2005)CLT595
..... and until the offers of the petitioners were accepted by the b.d.a. by allotment of plots in the chandrasekharpur residential area, there was no concluded contract between the b.d.a. and the petitioners for sale of 2400 sqft. plot in chandrasekharpur residential area at rs. 2,40,000/-. hence, the ..... he himself has signed the document in which the statement is contained'.it will be clear from the aforesaid passage from treitel's the law of contract that the question whether a statement is an offer or an invitation to treat depends primarily on the intention with which it was made and a ..... land has gone up immensely by now.9. the first question to be decided in these batch of writ petitions is whether there is a concluded contract between the b.d.a. and the petitioners for selling 2400 sqft. of plots in chandrasekharpur residential area as a result of the advertisement dated 7 ..... to the applicants and therefore, when the applicants submitted their applications along with the consideration money of rs. 2,40,000/- each, there was no concluded contract. he further submitted relying on the averments made in the counter affidavit filed by the b.d.a. that on the very day of advertisement, i.e ..... /- each in the oriental bank of commerce, b.d.a. branch, bhubaneswar and thereby accepted the said offer and there is, therefore, a concluded contract and this concluded contract cannot be unilaterally cancelled by the b.d.a. he cited the decision of the kerala high court in hajee m. ahamed koya and anr. v .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-18-2005
Reported in : AIR2005SC4074; II(2005)BC542(SC); 2006(3)BomCR429; 124CompCas685(SC); (2005)4CompLJ193(SC); 2006(1)CTLJ465(SC); JT2005(3)SC523; (2005)11SCC73; 59SCL414(SC); 200
..... be exercised within the period specified in the articles. this is clear from article 63. according to the respondents the appellants had repudiated the contract by challenging the certification of the auditor in february, 1985. if that were so then the directors were required to give the notice ..... , it is submitted that it should not be excluded from consideration. according to the respondents the appellant's conduct clearly showed repudiation of the contract. the appellants had failed to perform their obligation by challenging the certificate of the auditor. it was submitted that the respondent nos. 2, ..... . furthermore there was no acceptance of the repudiation by the respondent nos. 2, 3 and 4. while denying the alleged repudiation of the contract, the appellant contended that in any event in accordance with article 63, the directors had to find a willing member or desirable outsider to ..... by the company and each shareholder to observe all the provisions of the memorandum and of the articles. the articles of association constitute a contract not merely between the shareholders and the company but between the individual shareholders also. the articles are a source of powers of the ..... bearing distinctive numbers more particularly described in exhibit '--'(b) that the defendants 2,3 and 4 be directed to specifically perform the said contract by executing the necessary transfer forms and doing all other acts necessary to effectually carry out the said transfer;(c) that the 1st defendant .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Sep-07-2005
Reported in : AIR2005SC3401; 2005(4)AWC3085(SC); 2005(4)CTC606; 2006(1)CTLJ19(SC); JT2005(8)SC171; (2005)12SCC77; 2005(2)LC1366(SC)
..... through a subordinate legislation cannot control the transactions which fall out of the scope thereof.we have noticed hereinbefore the effect of a power of attorney under the indian contract act or the power of attorney act. a subordinate legislation which is not backed up by any statutory guideline under the substantive law and opposed to the enforcement of ..... improper element must be divided into two classes, how are the more serious examples of 'illegality' at common law to be distinguished from the less serious? which of the contracts that have been frowned upon by the courts are so patently reprehensible - so obviously contrary to public policy - that they must be peremptorily styled illegal? judicial authority is lacking ..... air1959sc781 in zoroastrian cooperative housing society ltd. and anr. v. district registrar, cooperative societies (urban) and ors. : air2005sc2306 , however, this court observed:'in the context of section 23 of the contract act something more than a possible or plausible argument based on the constitutional scheme is necessary to nullify an agreement voluntarily entered into by a person.'it was further observed ..... be interfered by the high court.(iii) the terminologies 'opposed to public policy' or 'public interest' carry precise meaning having regard to the provisions of section 23 of the indian contract act, section 7(1)(b)(ii) of foreign awards (recognition and enforcement) act 1961, section 3(1) of u.p. (temporary control of rent and evictions) act 1947 .....Tag this Judgment!