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Judgment Search Results Home > Cases Phrase: passing of property sale of goods act Page 1 of about 68,378 results (0.245 seconds)

Jan 17 1983 (HC)

Arcot Mills Limited Vs. State of Tamil Nadu

Court : Chennai

Reported in : [1984]55STC356(Mad)

..... merit as between the parties, as a term in the contract. we have earlier mentioned that the rules laid down by sections 20 to 24 of the sale of goods act for ascertaining when the property in goods passes in a given transaction are to be applied only in cases where the intention of the parties cannot be clearly spelt out from the terms of their ..... . it is always a vexed question, even under the general law of sale of goods, as to when and where a sale or purchase takes place, or, to put it in technical language, as to when and where the property in the goods passes. in our sale of goods act, 1930, it is enacted that the passing of property from the seller to the buyer would depend generally, on the terms ..... 20 to 24). but these guidelines or tests, in terms, only concentrate on when the property in the goods passes to the buyer. as to where the sale or purchase must be held to take place in given cases, the sale of goods act is notoriously silent. it is no wonder, therefore ..... of the agreement between the two parties (see section 19). but to cover cases where the intention of parties is not clear, the sale of goods act lays down certain guidelines (see sections .....

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Dec 15 1969 (HC)

The Maheshwari Devi Jute Mills Ltd. Vs. the Commissioner of Sales Tax

Court : Allahabad

Reported in : [1971]27STC61(All)

..... the buyer upon payment of price the seller must be considered to have reserved the right of disposal over the goods at the time of despatch and, therefore, within the terms of section 25 of the sale of goods act property in the goods does not pass until delivery is effected by the bank to the buyer. the distinguishing feature in this case is that it was ..... that the contract between the parties expressly contemplated a movement of the goods from one state to another.21. we are of opinion that the sales in question cannot be described as inter-state sales as defined in section 3 of the central sales tax act. the property in the goods must be taken to have passed at kanpur, and that is clear from the terms of the ..... contract between the parties. the sales are intra-state sales. we answer the question referred accordingly.22. the ..... commissioner of sales tax is entitled to his costs which .....

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Aug 10 1987 (HC)

Oriental Insurance Co. Ltd. Vs. Prakash Road Lines (P.) Ltd.

Court : Karnataka

Reported in : [1991]70CompCas670(Kar)

..... to the iti. this endorsement was presumably made with a view to keep a lien on the goods, since no payment had been made by the iti or praga towards transportation charges. but it is well- settled under the sale of goods act, that the property in the goods can pass on to the buyer in consideration of future payment. in the circumstances, on the oral and ..... documentary evidence, the appellant had proved beyond a shadow of doubt that the goods belonged to the iti when the open delivery certificate ( exhibits p-4 ..... reservation has transferred to the insurer its right to recover damages from the carrier. in our view, what is assigned or transferred to the plaintiff-insurer is not the property in the goods but an actionable right of the insured against the respondent, which includes the right to recover damages which the iti had against the carriers. this transfer or assignment of ..... during transit under the provisions of the carriers act. they also did not plead any special contract limiting their liability. 15. point no.1 : on this point, viz., whether the title to the goods in question had passed on to the iti the trial court took the view that the title to the goods had not passed on to the section and, therefore, the appellant .....

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Aug 10 1987 (HC)

Oriental Insurance Co. Ltd. Vs. Prakash Road Lines (P) Ltd.

Court : Karnataka

Reported in : ILR1987KAR3511

..... endorsement was presumably made with a view to keep a lien on the goods, since no payment had been made by i.t.i. or praga towards transportation charges. but it is well-settled under the sale of goods act, the property in the goods can pass on to the buyer in consideration of future payment. in the circumstances, ..... on the oral and documentary evidence, the appellant had proved beyond a shadow of doubt that the goods belonged to i.t.i. when the open delivery ..... the insurer its right to recover damages from the carrier, in our view, what is assigned or transferred to the plaintiff-insurer is not the property in the goods but an actionable right of the insured against the respondent, which includes the right to recover damages which i.t.i. had against the carriers ..... to i.t.i. is sufficient for the purpose of this case to prove that i.t.i. was the owner of the goods and the title to the goods had passed on to i.t.i, at the time the open delivery certificate was issued.12. it was contended by the learned counsel ..... the provisions of the carriers act. they also did not plead any special contract limiting their liability.point no. 1 :10. on this point viz., whether the title to the goods in question has passed on to i.t.i. the trial court took the view that the goods had not passed on to i.t.i .....

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Dec 22 1999 (TRI)

Bombay Tyres International Ltd. Vs. State of Tamil Nadu

Court : Sales Tax Tribunal STT Tamil Nadu

Reported in : (2000)118STC164Tribunal

..... , the reliance placed on the decision of the madras high court in [1974] 34 stc 6 (kuppuswami mudaliar & sons v. state of madras) wherein the passing of property on the basis of section 19 of the sale of goods act was determined has no relevance in terms of the ratio of the decision of the supreme court reported in [1980] 46 stc 164 (consolidated coffee ..... of sale. thus, we find that the conclusions" reached by the appellate tribunal that the ..... right of rejection did not postpone the transfer of property in the goods." 9. thus, in the present case before us, we are of the firm view that section 2(n), explanation (3) of the act governs the time and place of intra-state sale and that the provisions of the sale of goods act pertaining to passing of property have no relevance to determine the time and place ..... sales took place on the dates of appropriation, namely, during 1983-84 in respect of the turnover of rs. 32,52 .....

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Aug 14 2003 (TRI)

The Icici Ltd. Vs. Dy. Cit, Special Range 36

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... ritual without any legal effect. if there is a real intention, which could be gathered in terms of section 19(2) of the sale of goods act, to pass the property in the assets to the buyer, then the fact that there was no actual or physical delivery of the assets pales into oblivion. in ..... the present case when geb purported to sell the boilers to the assessee. he drew our attention to section 19(1) of the sale of goods act, which says that passing of property in the goods is a matter of intention of the parties, such intention to be gathered, according to section 19(2), from (1) the ..... was not agreed to be severed from the earth and therefore they cannot be considered "goods" under section 2(7) of the sale of goods act. accordingly, there was no question of a symbolic delivery. section 3 of the transfer of property act defines the words "attached to earth" as "rooted in the earth, attached to ..... what is so embedded". section 2(26) of the general clauses act defines "immovable property" to include land, ..... forth. from these surrounding circumstances, if it is possible to glean that the intention of the parties was never to pass the property in the goods or assets by way of sale, then the fact that there was a constructive or symbolic delivery does not help. even if there was a physical or .....

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Aug 14 2003 (TRI)

Mid East Port Folio Management Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2003)87ITD537(Mum.)

..... ritual without any legal effect. if there is a real intention, which could be gathered in terms of section 19(2) of the sale of goods act, to pass the property in the assets to the buyer, then the fact that there was no actual or physical delivery of the assets pales into oblivion. in ..... present case when geb purported to sell the boilers to the assessee. he drew our attention to section 19(1) of the sale of goods act, which says that passing of property in the goods is a matter of intention of the parties, such intention to be gathered, according to section 19(2), from (1) the ..... not agreed to be severed from the earth and, therefore, they cannot be considered "goods" under section 2(7) of the sale of goods act. accordingly, there was no question of a symbolic delivery. section 3 of the transfer of property act defines the words "attached to earth" as "rooted in the earth, attached to what ..... is so embedded". section 2(26) of the general clauses act defines "immovable property" to include land, ..... forth. from these surrounding circumstances, if it is possible to glean that the intention of the parties was never to pass the property in the goods or assets by way of sale, then the fact that there was a constructive or symbolic delivery does not help. even if there was a physical or .....

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Mar 07 1938 (PC)

Amritlal Raichand Jhaveri Vs. Bhagwandas Fatehchand

Court : Mumbai

Reported in : AIR1939Bom435; (1939)41BOMLR609

..... working as a broker in jewellery at the time. it is, therefore, clear that by the delivery of 173 diamonds to him, even on jangad terms, no property can pass to him under section 24 of the sale of goods act. on behalf of defendant no. 4 it was urged that in respect of 84 diamonds of the plaintiffs defendants nos. 1 and 2 had ..... that in respect of 84 diamonds defendants nos. 1 and 2 had acted with the plaintiffs as dealers.19. under section 19(3) of the sale of goods act, passing of property is a question of intention. when the indian contract act governed the sale of goods there were no express words of that kind in the act. the rule found in section 24 is to govern when there is ..... signature defendant no. 1 had added the word 'jangad'. it was contended that the word 'jangad' meant 'sale or return' and under section 24 of the sale of goods act the diamonds became the property of defendants nos. 1 and 2. they had, therefore, title to pass on that property to defendant no. 3, by delivery on jangad terms, and defendant no. 3 in his turn could ..... to the accused on jangad. the judgment thereafter runs in the following terms:that being so, the property would pass to the accused under section 24 of the sale of goods act either when he signified his approval or acceptance to the seller or did any other act adopting the transaction, and if he did not signify his approval or acceptance to the seller but retained .....

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Jan 12 1982 (HC)

Mysore Sugar Co. Ltd. Vs. Manohar Metal Industries

Court : Karnataka

Reported in : AIR1982Kant283; ILR1982KAR1203; 1982(2)KarLJ49

..... exercised his right of lien or stoppage in transit on the facts of this case.12. section 19 of the sale of goods act speaks of passing of property on sale. it states :'(i) where there is a contract for the sale of specific or ascertained goods, the property in them is transferred to the buyer at such time as the parties to the contract intend it to be ..... the court claiming damages. the first question that would arise for my consideration is whether, under section 54(2) of the sale of goods act, the goods had already passed on to the ownership of the buyer. section 54(2) reads :'(2) where the goods are of a perishable nature, or where the unpaid setter who has exercised his right of lien or stoppage in transit ..... the respondent-defendant submitted that s. 54(2) of the sale of goods act should be read with section 73 of the act. it may be stated in this context that section 73 contains the general principle with regard to fixing up of damages, whereas section 54 speaks of specific case of moveable property sold. section 54 is more specific whereas section 73 is general ..... tender was accepted as per ex d-2. therefore, there is an unconditional contract of sale and there were, no doubt, stipulations for payment of price and delivery of goods subsequently. in such a case, the property in the goods passes on to the buyer and hence section 54 of the act comes into play. it is' on record that the plaintiff issued a notice to .....

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Mar 22 1957 (HC)

indira Bai and anr. Vs. State of Madras (Now Andhra Pradesh)

Court : Andhra Pradesh

Reported in : [1958]9STC80(AP)

..... deferred payment or other valuable consideration. the question therefore is where and when the property in the goods passed to the buyer. this will be determined under the indian sale of goods act. under sub-section (2) of section 23 of the sale of goods act, where in pursuance of a contract a seller delivers the goods to the buyer or a carrier or other bailee (whether named by the ..... the intention of the parties as to the time at which the property in the goods is to pass to the buyer. section 23 therefore is subject to the intention of the parties, and ordinarily the appropriation of the goods as specified in section 23(2) of the sale of goods act will pass the property in the goods to the buyer. but notwithstanding the delivery to the carrier or ..... other bailee for the purpose of transmission to the buyer if the intention appears otherwise the property in the goods may not pass to the buyer until the conditions imposed by .....

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