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works contract;
(c) a tax on the delivery of goods on hire purchase or any system of payment by instalments ... other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale
Central Government Act
person who buys or agrees to buy goods;
(2) " delivery" means voluntary transfer of possession from one person to another ... transport document,] 4. warrant or order for the delivery of goods and any other document used in the ordinary course
Central Government Act
execution of a works contract;
(iii) a delivery of goods on hire purchase or any system of payment by instalments ... other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale
Central Government Act
give it
on bailment and, in fact, the delivery of goods is sine qua
non of the transfer of right ... that
the taxable event would be the location of goods - delivery
of which is to be effected for use. Shri
Supreme Court of India
indicate the person to whom the consignee
wished delivery of goods to be made if he himself did not
attend ... problem raised.
Under the Contract Act, delivery of goods by one person
to another under a contract as security
Supreme Court of India
were other terms and conditions appertaining to the
delivery of goods under the contracts including inspection
by the buyers, insurance ... involves actual delivery of possession
of the jute goods. The delivery of the goods alongside the
vessel is physical delivery
Supreme Court of India
correct?
3. Has the plaintiff any claim for delivery of the goods as against
these defendants?
4. Were the goods ... Port Commissioners to prove affirmatively that
the goods after delivery into G.R.J. Shed No. 1 had not subsequently
Calcutta High Court
dealt in the sale or purchase of jute
goods involving delivery of the goods, he was not to be included ... probable."
Under section 33 of the Sale of Goods Act "delivery of the goods sold
may be made by doing
Calcutta High Court
intermediaries. It is an
admitted fact that no delivery of goods was either given or taken by
the assessee ... question involved only
delivery orders without actual delivery of goods and the Income-tax
Officer treated the transaction
Calcutta High Court
have enabled him to take possession of the
goods. The delivery orders were according to the terms of
the contract ... certificate, railway receipt, warrant or order
for the delivery of goods and any other
document used in the ordinary course
Supreme Court of India
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