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Sale and agreement to sell.-
(1) A contract of sale of goods is a contract whereby the seller transfers ... conditional.
(3) Where under a contract of sale the property in the goods is transferred from the seller
Central Government Act
question
and, therefore, they were all contracts for sale of goods liable to be
taxed under the provisions ... whether this
contract was a works contract or a contract for the purchase and sale
of a chattel
Gujarat High Court
goods for valuable consideration.
See Hudson on Building Contracts, 7th Edn., p. 386.
Building Contracts involve sale of materials ... contract. Even an auction sale is a sale
and can be subjected to sales tax. Exchange is also a sale
Supreme Court of India
Sale of Goods Act, 1930 and that
construction works contracts were not contracts for sale of the
materials used therein ... Sales Tax Act, 1939 whereby the definition of
'sale' was enlarged to include a transfer of property in goods involved
Supreme Court of India
service, or whether it was a contract for
sale of goods.
HELD : (Per Gajendragadkar C.J., Hidayatullah, Sikri and
Bachawat ... sale of goods and
completion of the agreement by passing of title in the very
goods contracted to be sold
Supreme Court of India
inter-State sales. Section 2(g)
of the Central Sales Tax Act defines "sale" thus:
"'sale', with its grammatical variations ... Central Sales Tax Act, 1956 runs thus:
"3. A sale or purchase of goods shall be deemed to
take place
Supreme Court of India
original contract for sale of specific goods a contract
for sale of unascertained goods was substituted. No portion ... sale of unascertained goods no
property the goods is transferred to the buyer unless and
until the goods are ascertained
Supreme Court of India
sale may be either existing goods or future goods. Goods
may be ascertained goods or unascertained goods; the property ... goods for a price.
The goods may be existing goods or future goods. They may be
ascertained goods or unascertained
Madras High Court
goods" under the Sales of Goods Act, 1930,
and "sale" under the Central Sales Tax Act, 1956 have not been ... goods involved, it is different in a labour contract or
contract of service in comparison to ordinary sale, it would
Karnataka High Court
contracts executed by the
assessees were not contracts for sale of goods, and therefore the
provincial legislature had no jurisdiction ... goods for a price.
The goods may be existing goods or future goods. They may be
ascertained or unascertained goods
Calcutta High Court
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