....14. The learned Judges of the appeal court also laid unwarranted emphasis on the words “actual delivery of possession” and contrasted actual delivery with symbolical or constructive ...as meaning voluntary transfer of possession from one person to another and if nothing more was said delivery would not only include actual delivery but also symbolic or constructive delivery within...scope of the exemption only cases of actual delivery of possession as contrasted with symbolical or constructive delivery. This construction in our opinion is too narrow. Even if regard be had to the...

...)Physical delivery of documents by the debtor to the creditor is not the only mode of deposit. There may be a constructive deposit. A court will have to ascertain in each case whether in substance there...on May 10, 1947. On the facts of this case, though the form of physical delivery of title-deeds had not been gone through, on May 10, 1947, there was constructive delivery of the title deeds coupled...doctrine of constructive delivery. Learned counsel for the respondent attempted to confine the scope of this decision to a case of further advances on the basis of documents already deposited with...

...turn passed these documents from hand to hand until they rested with the ultimate buyer who took physical or manual delivery of possession of those goods. The constructive delivery of possession which...definition of “delivery” in Section 2(2) of the Indian Sale of Goods Act, 1930 it was observed that this would include actual delivery as also symbolic or constructive delivery, and having regard to the...symbolic and constructive delivery of possession. With respect, these observations made in quite a different context do not appear to us to be of assistance in interpreting Explanation 2 to Section 24(1) of...

...goods in the carriers godown, beyond which time the revenue was to treat obtaining of constructive delivery of the goods involved. That judgment is under appeal before us. Before we deal with this...incorrect notion that delivery in the Explanation means only physical delivery. This argument can be countered on the basis of the well settled proposition of constructive delivery. The material fact to be...sequence of events tantamounts to constructive delivery of the goods by transporter to the consignee and transit ends. Any sale by the consignee thereafter will be local sale and benefit of...

...obtaining of constructive delivery of the goods involved. That judgment 2007 SCC OnLine Raj 879, (2007) 3 RLR...incorrect notion that “delivery” in the Explanation means only “physical delivery”. This argument can be countered on the basis of the well-settled proposition of “constructive delivery”....settled legal concept this sequence of events tantamounts to constructive delivery of the goods by transporter to the consignee and transit ends. Any sale by the consignee thereafter will be local...

...beyond the time of physical landing of the goods. So, where the goods have landed and after that, the transfer of documents is effected by endorsement, a constructive delivery can be inferred and such a...constructive delivery and not a sale under section 6(2) of the Central Sales Tax Act, 1956. This has caused a serious hardship to them, as cases on the assessments already made and...as a local sale as a result of constructive delivery.5. The Government after careful consideration direct that:“(a) in the case of assessments under the Tamil...

...possession included within its scope symbolical as well as constructive delivery of possession. The above case in our view lends no assistance to either of the parties in determining the controversy...symbolical or constructive delivery and held that only actual delivery of possession meaning thereby physical of manual delivery was within the intendment of the Ordinance. Delivery has been defined in Sec...symbolic or constructive delivery within the meaning of the term. The use of the word “actual” in Section 2(1)(b)(i) of the Ordinance was considered by the appeal court as indicative of the intention of...

...agree with this opinion, which appears to us to make no distinction between the constructive and actual delivery of the goods the subject of the sale. It is now well settled that delivery of goods by the...vendor to a carrier, even though the carrier be named and hired by buyer, is only constructive and not actual delivery to the buyer; and the reason is that a contract with a carrier to carry goods...purchaser there was a delivery of the clay to the latter. But it was a constructive, not an actual delivery." On page 570 the same learned Judge says...

...be constructive delivery of the possession. Delivery of the physical possession to the brothers, in the circumstances, is not warranted. As regards the family settlement of the brothers, it would be...as a gift by the sisters and delivery of possession is a precondition. Since possession was not delivered to the brothers, the gift by the sisters is not valid in law. As regards the family...Judge and the trial court in dismissing the suit? It is true that there is no actual delivery of the possession pursuant to the gift said to have been made by five sisters in favour of five brothers. The...

...bill of lading obtained constructive delivery of the goods represented by the bill, so that the vendor's right of stoppage ceased. Secondly, so far as other documents of or showing title to the goods...way of pledge, operates as a constructive delivery of the goods to which it refers. The appellant's counsel was unable to mention, and their Lordships are not aware of any other document with this...-keeper's certificate, wharfinger's certificate or warrant or order for delivery, or other document showing title to goods." The same enumeration is found in section 178, except that in this section the...

...appeals is whether the word “delivery” in the expression “sales of such goods for delivery outside Uttar Pradesh” occurring in Section 5 of the Act means actual delivery or constructive delivery. If it...means constructive delivery then there is no doubt that on the facts as stated by the Judge (Revisions) the contract provided for constructive delivery inside Uttar Pradesh and the assessee Mills would...word “delivery” is interpreted to mean “constructive delivery” very few “export sales”, if we may use the expression, would enjoy rebate under Section 5. As long as the contract evinces an intention...

...-transit sales after taking constructive or notional delivery of the goods to the value of Rs. 9,68,26470. Thus, apart from assessing the actual suppression detected in stock variation, the assessment...had effected sale after arrival of the goods at Coimbatore after taking the constructive delivery of goods at Coimbatore. Thus, the assessing authority viewed that the assessee was not entitled to...assessee had taken constructive delivery at Coimbatore itself, the assessee effected fresh sale. The authorities held that the claim of the assessee for second inter-State sales could not be sustained...

...representing respondent-Bank informs the Court that E-Auction was conducted successfully and auction purchaser was given Sale Certificate and constructive delivery of possession was also given to him...

...equitable mortgage by deposit of title deeds of its immovable property. A second charge was created in favour of PNB by way of constructive delivery of title deeds remaining in deposit with Respondent...August, 1988 and further deposited by way of constructive delivery on the 8th day of November, 1989 by the Company with IFCI and IFCI acting for itself and as agent of Industrial Development Bank of India...

..., there has been constructive delivery of title deeds on 30th January, 1965, though not actual, and such constructive delivery is sufficient in the eye of law to conclude an equitable mortgage. The...way of deposit of title-deeds in respect of the further advances. The doctrine accepted by this decision may, for convenience of reference, be described as the doctrine of constructive delivery. Learned...not state that an equitable mortgage was being created by the execution of the same by the mortgagors. It is in the nature of a record of what had been done earlier by the constructive delivery of...

...fertilizer business by actual delivery of possession to CCFCL in respect of such of the estates and properties mentioned in the agreement as were capable of being transferred by actual and/or constructive...delivery and in respect of the estates requiring transfer by execution of necessary documents vesting the title thereof in CCFCL, and it was further agreed and declared that the ownership in respect of...the plant and machinery could have been transferred by delivery of possession on any date prior to the date of conveyance of the title to the land. Mr Verma, in support of his contention that the...

.... If a railway receipt is a document of title to the goods covered by it, transfer of the said document for consideration effects a constructive delivery of the goods. On that assumption if we look at...a delivery of the goods comprised therein. In other words, a pledge cannot be created except by delivery of the possession of the thing pledged, either actual or constructive. It involved a bailment...constructive delivery; the goods in the hands of the third party came by this process constructively in the possession of the pledge. But. where goods were represented by documents the transfer of the documents...

...invalid without actual physical delivery thereof to the vendee by the vendor. Reliance by Mr. JP Goyal on Section 54 of the...Transfer of Property Act with reference to second part thereof is misdirected and of no avail. Actual delivery of property is essential to an oral sale recognized under...Section 54 of the Transfer of Property Act in respect of a immovable property less than Rs. 100/- in value, but there can be constructive...

...deeds by way of constructive delivery executed by 3rd defendant in favour of the applicant bank Ext.A45 46 16.06.2011 Letter confirming deposit of title...deeds by way of constructive delivery executed by 3rd defendant in favour of the applicant bank Ext.A46 47 30.06.2012 Letter confirming deposit of title...deeds by way of constructive delivery executed by 3rd defendant in favour of the applicant bank Ext.A47 48 25.01.2014 Letter confirming deposit of title...

...giving and taking are absolutely necessary in all cases. These ceremonies must be accompanied by the actual delivery of the child; symbolical or constructive delivery by the mere parol expression of...adoption nor acknowledgment, sufficient by themselves to constitute legal adoption, in the absence of actual gift and acceptance accompanied by actual delivery; a formal ceremony being essential for that...