...former and as there was no difference in the price he dismissed the suit.In support of the Rule Mr. Mukherji relied on sec. 44 of the Sale of Goods Act. That section deals...Contract Act (vide sec. 3 of the Sale of Goods Act). There is nothing in the section to support the Plaintiffs' case. The date of the sale is a matter entirely within the volition of the seller...with quite a different matter. The measure of damages is provided for not under sec. 56 of the Sale of Goods Act but under sec. 73 of the...

...Section 44 of the Sale of Goods Act. As the liability arises under the statute apart from any contract between the parties, the Article applicable is the residuary Article...goods at the premises of the Committee. Under Section 35 of the Sale of Goods Act, apart from any express contract the...firm could not invoke the lien under Section 46(1)(a) of the Sale of Goods Act doss not give to the seller any lien over the goods in respect of charges for care and custody...

...the mandate of Section 44 of the Sale of Goods Act. The award is against the fundamental policy of Indian law and is liable to be set aside because the AT failed to evaluate and appreciate the...controvert the submissions on the applicability of Section 44 of the Sale of Goods Act, Mr. Mukhopadhaya placed reliance upon Section 31 of the Sale of Goods Act. He submitted that it is the... 33. Finally, I proceed to deal with the submissions relating to the Sales of Goods Act. The Petitioner has primarily relied upon certain communications exchanged between the parties and the observations made in the PFA, which according to it, suggest that Respondent has declined to accept the delivery of the goods. Mr. Bhandari argued that the Final Award is in teeth of provisions of Section 44 of the Sale of...

...purview of VAT and as such no VAT has been charged by them on the sales invoices. For period till 30/06/2012 - sale of goods was not taxable under any category of taxable service as also sale of goods is a State subject liable to VAT. Even otherwise, appellant is entitled to benefit of Notification No.12/2003-ST dated 20/06/2003. For the period w.e.f. 01/07/2012, sale of goods is excluded from purview of definition of „service" given under Section 65B(44) of Finance Act, 1994...trading of goods is in the negative list and hence, sale of goods is not liable to service tax. He also submits...of Section 3 73(3) of Finance Act, 1994. Otherwise also, we note that the said services having been provided for...

...with interest and penalties by holding that the appellant has income from 'sale of goods' which was not covered under the definition of service as provided under Section 65B(44) of the Act and no...service tax was leviable upon the 'sale of goods' under Section 66B of the Act. The Original Authority categorically held that the appellant was involved in the sale of goods, hence, was not liable to pay...recovery of service tax amounting to Rs.6,38,355/- under Section 73 of the Act along with interest under Section 75 of the Act and on non-paid differential amount and penalties under Sections 77 and 78...

...different places. Section 44 of the Indian Sale of Goods Act, 1930, provides inter alia that when the seller is ready and willing to deliver the goods and requests the buyer to...the liability of a buyer for reasonable charges for care and custody of the goods arose under Section 44 of the Sale of Goods Act, apart...contended that, in case there was no written contract, then there was non-complacence of the provisions of Section 175(3) of the Government of India Act, 1935, and the...

...); (c) creation of any security in any aircraft as defined in clause (1) of section 2 of the Aircraft Act, 1934 (24 of 1934); (d) creation of security interest in any vessel as defined in clause (55) of section 3 of the Merchant Shipping Act, 1958 (44 of 1958); [* * * * * ] (f) any rights of unpaid seller under section 47 of the Sale of Goods Act...provisions of this Act shall not apply to — (a) a lien on any goods, money or security given by or under the Indian Contract Act, 1872 (9 of 1872) or the Sale of Goods Act...with the debt recoverable under this Act)]or sale under the first proviso to sub-section (1) of section 60 of : 9 : the...

...properties as per section 44 of Companies Act 2013 and under section 2(7) of the Sale of Goods Act 1930. When the sale is completed and if the sale price is unpaid, the seller is entitled to file a suit...months from the date of agreement as agreed. As stated on the respondent side as per section 44 of Companies Act 2013 and under section 2(7) of the sale of Goods Act 1830 the shares are considered as...for the price in terms of section 55 of Sale of Goods Act 1930 and have no right to reverse the sale which was already completed. The daughters of the petitioners Ms.Shikha, P.Sreelakshmi and...

...properties as per section 44 of Companies Act 2013 and under section 2(7) of the Sale of Goods Act 1930. When the sale is completed and if the sale price is unpaid, the seller is entitled to file a suit...months from the date of agreement as agreed. As stated on the respondent side as per section 44 of Companies Act 2013 and under section 2(7) of the sale of Goods Act 1830 the shares are considered as...for the price in terms of section 55 of Sale of Goods Act 1930 and have no right to reverse the sale which was already completed. The daughters of the petitioners Ms.Shikha, P.Sreelakshmi and...

...the order passed by the Commissioner (Appeals) and pointed out that Section 65B(44) of the 4 Finance Act, 1994 excludes transfer of Title in goods or immovable property by sale etc. from the purview of service and Explanation-3 to Rule, 6 of CENVAT Credit Rules, 2004 puts the said activity mentioned under Section 65B...building and sale of such completed flats would not attract Service Tax as per law and the definition contained in Section 65B(44) of the Finance Act, 1994. Basing on the same observation made by the...reported in 2019-TIOL-358-CESTAT-AHM. Otherwise also going by the provision of law such sale of immovable property having been excluded by statute namely by the Finance Act, 1994, under Section...

...Section 44 of the Sale of Goods Act. But the expenditure incurred by the plaintiffs for making the paddy agreed to be sold...Section 70 of the Contract Act. Since the plaintiffs have supplied goods not intending to do so gratuitously and the State has...the law of limitation, that there being no contract executed in the manner prescribed by Section 175(3) of the Government of India Act, 1935, the action was not...

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...under sections 44 and 56 of the Sale of Goods Act. Section 44 read thus:—“When the seller is ready and willing to deliver the goods and requests the buyer to...Act is wrong in law. Section 54(2) of the Sale of Goods Act runs as follows:—“Where the goods are of a perishable nature, or where the unpaid seller who...deliver the goods, which means the entire goods and not a part of the goods. Therefore, in my opinion, section 44 is not applicable. Coming to section 56, it provides that where the buyer wrongfully...

....16. Section 44 of the Sale of Goods Act, 1930 reads as under:—“When the seller is ready and willing to deliver the goods and requests the buyer to take delivery, and the...trial Court has rightly decreed the suit. I confirm the findings of the trial Court.15. Section 54(2) of the Sale of Goods Act cannot be invoked where the property on the goods has not...) of Sale of Goods Act, 1930 but the re-sale price of goods of Rs. 58,135/- can be taken into consideration as one of the relevant material for assessing the damages on the footing of...

...exporters and availed benefit of Section 18 of the VAT Act, which covers zero-rated sales, defined under Section 2(44) of the VAT Act, which means sale of any goods, on which....41. Zero-rated sale as defined under Section 2(44) of the VAT Act means sale of any goods on which no tax is payable, but credit for the input tax related to that sale is admissible. Section 18...) of VAT Act; (xii) Refund on purchase of capital goods; (xiii) Declaration to be submitted in respect of deemed sale in the course of export under Section 5(3) of the Central...

...validity of levy of service tax on services which come under the purview of ‘taxes on luxuries’ and ‘taxes on sale or purchase of goods’ and the constitutional validity of the definition of ‘service’ provided under Section 65(B)(44) of the Finance Act, 1994 in as much as the said definition covers services/transactions which come under the purview of ‘taxes on luxuries’ and ‘taxes on sale or...Section 67 of the Finance Act, 1994 which does not provide for deduction of the value of transactions which have been subjected to Value Added Tax...demand service tax on proceeds from sale of food and beverages at the premises of the hotel of the petitioner on which value added tax liability has been discharged by the petitioner and in as much as it...

...Section 44 of the Sale of Goods Act . Section 44 runs thus:- " When the seller is ready and willing to deliver the goods and requests the buyer to take..., S & T (collectively) and reasonable charge for the care and custody of the goods as specified in Section 44 of the Sale of Goods Act. The Defendants are required to pay all the expenses incurred... 35 the said consignment shows the failure of the Defendants' duties as the buyer under Section 31 of the Sale of Goods Act...

...neglecting and refusing to take delivery of the goods is incurred by them under section 44 of the Sale of Goods Act. Section..., S & T (collectively) and reasonable charge for the care and custody of the goods as specified in section 44 of the Sale of Goods Act. The...section 31 of the Sale of Goods Act.Brazilian cotton:(i) This consignment was to be...

...(1976) 2 SCC 44 it was observed that so far as Section 3(a) of the CST Act is concerned, there is no distinction between unascertained or future goods and goods which...goods, squarely covered by Section 3 of the CST Act.Sale of electricity by NTPCL30. In both the cases before us, contracts have been...Tax Act, 1956 was enacted to formulate principles for determining — when a sale or purchase of goods takes place in the course of inter-State trade or commerce or outside a State or in the...

...transaction is that of sale of goods, the question of charging service tax on the same, treating it as provision of service, is incorrect and unwarranted. 3.3. In this regard, it is pertinent to note that the definition of service coined under the negative list regime under Section 65B(44) of the Finance Act specifically...the negative list regime under Section 65B(44) of the Finance Act specifically excludes transfer of title in goods by way of sale from its ambit. The relevant extract of the definition of service is...sale from its ambit. Further, even during the positive list regime, the list of taxable services prescribed under Section 65(105) of the Finance Act did not include the transaction of sale of goods as...