CiteTEXT
...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....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 ...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 b...goods at the premises of the Committee. Under Section 35 of the Sale of Goods Act, apart from a...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 charge...
...accept delivery of the goods. The Final Award is contrary to substantial provisions of law as it imposes the responsibility for loss occasioned on the seller, contrary to the mandate of Section 44.... 13. To controvert the submissions on the applicability of Section 44 of the Sale of Goods Act, Mr. Mukhopadhaya placed reliance upon .... 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...
...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 ...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 ...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 ...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 Sect...
...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 ...the liability of a buyer for reasonable charges for care and custody of the goods arose under Section 44 of the ...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) cre...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 ...with the debt recoverable under this Act)]or sale under the first proviso to sub-section (1) of section 60 of
: 9 :
...
...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 ...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 ...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.Shi...
...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 ...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 ...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.Shi...
...the order passed by the Commissioner (Appeals) and pointed out that Section 65B(44) of the
4
Finance Act, 1994 excludes transfer ...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 ...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...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...
Can't display summary as content is Scanned, Please open the judgment to see full content.
...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 ...Act is wrong in law. Section 54(2) of the Sale of Goods Act runs as follows:—“Where the goods are of a perishable natu...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...
....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 ...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 ...) 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 assessi...
...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 ....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 ...) 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 ...
...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 ...Section 67 of the Finance Act, 1994 which does not provide for deduction of the value of transactions which have been subj...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...
...neglecting and refusing to take delivery of the goods is incurred by them under section 44 of the Sale of ..., S & T (collectively) and reasonable charge for the care and custody of the goods as specified in section 44 of the ...section 31 of the Sale of Goods Act.Brazilian cotton:(i) This consignment was to...
...and distribution of taxes on sale of goods in the course of inter-State trade or commerce etc., as the preamble to the Act states. Clause (d) of Section 2 defines “goods...Section 3(a) of the CST Act is concerned, there is no distinction between unascertained or future goods and goods which are already in existence, if at the time when the sale takes place these ...inter-State sale of electrical energy was liable to Central sales tax under Section 6 of the Act and but for the amendment, such tax was capable of being levied by the Central Government...
...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 th...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...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 ...
...levied on same value.
6. He also urges that sale of goods (food) in the present case has been excluded from definition of 'service' under Clause (44) Section 65B ...submitted, the food is supplied from the kitchen of the hotel and not from the restaurant, and the appellant has raised bill for sale of food/goods, charging VAT, hence it is a sale and not a service...fact on record, the appellant had served food to guests in room of hotel, for which separate bill has been raised and VAT has been charged on value of food, as it is a sale of food, not service. It is...