Court : Andhra Pradesh
Reported in : 8STC167(AP)
..... it stood before its amendment in 1947) and no tax could be levied upon such a transaction under the (then) provisions of the act. a contract of sale becomes a sale under the sale of goods act only when the property in the goods is transferred to the buyer under the terms of the contract itself.' 19. the learned counsel for the assessees places reliance on this ..... the time of issue of kucha delivery orders, no property could pass to the third parties and the said transaction could not be said to be a sale within the meaning of the sale of goods act. in other words, it is contended that the issuing of a kucha delivery order was not a document or title and does not by itself transfer possession ..... time of the contract it was an agreement of sale of future goods and not a sale. 7. section 4 of the indian sale of goods act (act iii of 1930) defines a sale and an agreement to sell as follows :'(1) 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. there may ..... . in order to appreciate the arguments of the learned counsel, a reference to the relevant provisions of the sale of goods act, the sales tax act and forward contract (regulation) act is necessary; but before dealing with the said provisions, we would like to state certain facts necessary for the correct appreciation of the arguments. the petitioners entered into an agreement .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2006SC1908; 2006(5)ALD51(SC); 129(2006)DLT719(SC); [2007(1)JCR110(SC)]; JT2006(5)SC168; 2006(2)KLT700(SC); RLW2006(3)SC2129; 2006(5)SCALE1; (2006)5SCC603; 145STC57
..... its legal sense. after considering various authorities as well as the provisions of the sales of goods act, 1930, the court held that the expression 'sale of goods' is what it means in the sale of goods act, 1930. a contract for the sale of goods, according to section 4(1) of the sale of goods act, 1930 'is a contract whereby the seller agrees to transfer the property in ..... of the licenses. this court considered the definition of 'goods' in the constitution, in the sales of goods act 1930, the central sales tax act, 1956 the tamil nadu general sales tax act, 1959, the karnataka sales tax act, 1957, as well as the kerala general sales tax act, 1963 and said that all these definitions provided that goods mean inter alia all kinds of moveable property. the definition ..... was assumed that actionable claims are not transferable for value and that that was the difference between 'actionable claims' and those other goods which are covered by the definition of 'goods' in the sale of goods act, 1930 and the sales tax laws, the assumption was fallacious and the conclusion in so far as it was based on this erroneous perception, equally wrong ..... goods to the buyer for a price'.4. this classical concept of sale was held to apply to the .....Tag this Judgment!
Court : Rajasthan
Reported in : AIR1992Raj14; 1991(2)WLN337
..... . coffee board, bangalore, air 1980 sc 1468 : (1980 tax lr 1723), at page 1492, para 25, as follows :---'section 64(2) of our sale of goods act, being in part materia with s. 58(2) of the english sale of goods act, 1893, will have to be interpreted in the same manner and we are, therefore, of the view that it does not deal with the ..... questions of law in second appeals nos. 66/86, 78/86 and 82/86 :--'(i) whether the learned appellate judge has committed serious illegality and acted without jurisdiction in applying section 20 of the sale of goods act and not section 64 of the act in the facts of the present case and which provision of law is applicable?(ii) whether the property in the ..... appeals and they were dismissed by the learned additional district judge no. 2, sri ganganagar by his similar judgments dt. nov. 29,1985, holding that the provisions of section 20, sales of 'goods act, 1930 (hereinafter to be called 'the act') were not applicable in these cases as the sugar bags were, not in a deliverable state at the time of auction ..... . on jan. 12, 1987, hon'ble mr. justice g.k. sharma framed the following three substantial questions of law in remaining appeals:--'(1) whether in auction sale under section 20 of the sale of goods act will apply or section 64 of the act will apply?(2) whether the auction sale was complete on 10-9-79 or would be complete when the delivery of the .....Tag this Judgment!
Court : Delhi
Reported in : AIR2009Delhi8; 2008(3)ARBLR356(Delhi)
..... 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 ..... conclusion that the property in the good was to pass only upon entire sale consideration being paid. this is a common ground that entire sale consideration has not been paid and only - 4,50,000 has been paid. under section 9 of sales of goods act, 1930 property in goods pass when intended to be passed. section 19(1) of sales of goods act, 1930, clearly provides that where there ..... waste.in these circumstances, it was just and proper that pending the arbitration proceedings, pawan hans be permitted to take possession of the goods and retain the same. pawan hans as the owner of the goods and complete sale consideration having not been paid to it was entitled to its possession and these could not be retained by fjf and swc on the ..... to the contract intend it to be transferred. in terms of the agreement between pawan hans and aes, property was to pass only upon payment of the sale consideration .....Tag this Judgment!
Court : Supreme Court of India
Reported in : 2010(2)SCALE148
..... of any contractual stipulation between the parties the unpaid seller's lien over the goods recognised in terms of sections 46 and 47 of the sale of goods act, 1930 stood terminated upon delivery of the goods to the carrier. the goods were from that stage onwards held by the carrier at the risk of the buyer ..... is clear and the policy does not forbid it. (emphasis supplied)18. we may now refer to the provisions of the sales of goods act, 1930 relevant to the transfer of the property in goods to the purchaser specially in a fob-transaction like the one in the instant case. section 19 of the said ..... and the property in the goods stood vested in the buyer. the principle underlying transfer of title ' in goods in fob contracts ..... time of payment of the price or the time for the delivery of the goods or both are postponed. yet another rule contained in section 23 of the act is that where contract for the sale of uncertained or future goods by description are unconditionally appropriated to the contract either by the seller with the ..... act provides that in 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 .....Tag this Judgment!
Court : Mumbai
Reported in : 2003(6)BomCR30
..... the plaintiff is not entitled to an injunction on the principle underlying section 27 of the sales of goods act which reads as follows :-27. sale by person not the owner.---subject to the provisions of this act and of any other law for the time being in force, where goods are sold by a person who is not the owner thereof and who does not ..... the seller's authority to sell;provided that, where a mercantile agent is, with the consent of the owner, in possession of the goods or of a document of title to the goods, any sale made by him, when acting in the ordinary course of business of a mercantile agent, shall be as valid as if he were expressly authorised by the owner of ..... the goods to make the same; provided that the buyer acts in good faith and has not at the time of the contract of sale notice that the seller has no authority to sell.'therefore, even if almed lab. private limited and the present plaintiff ..... sell them under the authority or with the consent of the owner, the buyer acquires no better title to the goods than .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2000SC2436; JT2000(7)SC177; 2000(5)SCALE13; (2000)6SCC12; Supp1SCR120; 119STC182(SC)
..... case, including the terms and conditions of the contract evidencing the transaction.74. it may also be pointed out that though the ingredients of a sale of the goods as defined in the sales of goods act and a deemed sale of goods as defined in clause (29a) of article 366 are different there can be no difference in the incidence of tax and they cannot be ..... madras air 1954 mad 1130, the high court of madras was of the view that the transaction of work contract was not a contract for sale of goods as defined under the provisions of 'sales of goods act' and, therefore, sales tax is not leviable on the amount received by the contractors from the persons for whom they had constructed building during the relevant assessment year ..... list ii of the seventh schedule of the constitution. before the constitution (forty-sixth amendment) act, 1982, the term 'sale' or the expression 'sale or purchase of goods' was not defined in the constitution. the term 'sale' was understood in the same meaning as in the sales of goods act. many transactions which resembled 'sale' but did not satisfy the requirements of that term resulted in such transactions escaping ..... within the state-,(a) xxxx (i) xxxx (ii) xxxx(b) xxxx(c) xxxx(d) notwithstanding anything contained in the sales of goods act, 1930 (central act no. 3 of 1930), for the purpose of this act, the transfer of the right to use any goods for any purpose (whether or not for a specified period) of, shall be deemed to have taken place in the state .....Tag this Judgment!
Court : Supreme Court of India
Reported in : 2008(7)SCALE117; (2008)8SCC681; 15STT375; (2008)17VST182(SC); 2008(8)SCC681; 2008(3)Supreme693
..... purchaser's possession. it, therefore, followed that the right would fall squarely within the definition of actionable claim and would therefore be excluded from the definition of 'goods' under the sale of goods act and the sales tax statutes. finally, in paragraph 45 of the decision sunrise found and held as follows:45. the further distinction sought to be drawn in h. anraj ..... it was assumed that actionable claims are not transferable for value and that that was the difference between 'actionable claims' and those other goods which are covered by the definition of 'goods' in the sale of goods act, 1930 and the sales tax laws. the assumption was fallacious and the conclusion insofar as it was based on this erroneous perception, equally wrong.the decision ..... period) for cash, deferred payment or other valuable consideration.(e) xxx xxx xxx xxx(f) xxx xxx xxx xxxthe court then examined the definition of 'goods' as given in section 2(7) of the sales of goods act and since it means, subject to certain exceptions, every kind of movable property, and since that expression is not defined in any of the ..... article 366 of the constitution, consequential amendments were made in the states' sales tax laws to take full benefit of the expanded meaning given to the expression 'sale or purchase of goods' and observed that in all the states' acts the expression 'goods' was given the same meaning as in the sale of goods act and more importantly, in all those definitions 'actionable claim' was expressly .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2006SC2699; 2006(202)ELT217(SC); JT2006(6)SC553; RLW2006(4)SC3365; 2006(7)SCALE330; (2006)6SCC773; 147STC542(SC); 2006(2)LC975(SC)
..... or promised.14. on the aforesaid premises, the court on considering the indian law and after referring to section 77 of the contract act, (before enactment of sale of goods act) defining sale as originally enacted in it, and the provisions of sales act reached the following conclusions about price as an essential element:that it must be supported by money consideration, and that as a result ..... peculiar character of a building contract. it was held on the larger ground canvassed in that case, that the expression 'sale of goods' within the meaning of relevant legislative entry had the same connotation as 'sale of goods' in the indian sale of goods act, 1930, and therefore the state legislature had no power to enact legislation to levy tax under entry 48 of list ii ..... price actually charged in each case fixed formula is provided by the enactment which has correlation with determining price by keeping in view the provisions of section 9 of the sale of goods act whether the provision still falls beyond the scope of entry 54 has not been the subject matter of contention. in this case and therefore, we have not been ..... the second list of seventh schedule to the constitution of india, 1950 (in short the 'constitution') it was submitted that expression 'tax on sale of goods' used in said entry means tax on the sale of goods as defined under the sales of goods act, 1930 (in short the 'sales act') as modified/extended by clause 29-a of article 366 of the constitution, inserted by 42nd amendment .....Tag this Judgment!
Court : Rajasthan
Reported in : 132STC489(Raj)
..... transfer for consideration of controlled commodities. all other transactions not falling in one or more area of the amplified definition, still stand to be tested on the touchstone of sales under the sale of goods act, 1930.36. the above statement of object and reasons for insertion of various sub-clauses including sub-clause (a) to clause (29a) of article 366 of the constitution ..... any other articles for human consumption and for drinks. all these amendments had behind them a history of such transaction falling on the altar of test under sales of goods act, as a contract for sale of such goods when sought to be taxed.35. if one were to look at the statement of objects and reasons for inserting clause (29a) of article 366 of ..... controlled commodities in pursuance of a direction under the control orders, the element of volition of the seller and mutual assent is absent and therefore, there is no sale as defined in the sale of goods act, 1930. however the supreme court took a different view in the later decisions in oil and natural gas commission v. state of bihar  38 stc 435 ..... . similarly existence of an agreement to sell the commodity intended to be transacted, which could constitute a contract is considered to be an essential condition to constitute 'sale' within the meaning of the sale of goods act. since it needs free consent by the parties to the agreement to bring into existence a valid contract, the transactions which were compelled under the various control .....Tag this Judgment!