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M/S K.P.Mozika vs Oil And Natural Gas Corporation Ltd. on 9 January, 2024 cites

K. L. Johar And Company vs Deputy Commercial Tax Officer on 10 November, 1964

19. We have carefully considered the submissions canvassed across the Bar. Entry 48 of List–II of the Seventh Schedule to the Government of India Act, 1935 provided for “taxes on sale of goods and on advertisement”. In the case of Gannon Dunkerley & Co2, which is a landmark judgment, this Court dealt with the interpretation of Entry 48 of List–II of the Seventh Schedule to the Government of India Act, 1935 and Entry 54 of List­II of the Seventh Schedule to the Constitution of India which provided for “taxes on sale of goods”. This Court held that the expression “sale of goods” has a well­recognised legal import. It was held that the expression “sale of goods” will have to be given the same meaning as defined in the Sale of Goods Act. The same view was reiterated in the case of K.L.Johar & Co. v. Deputy Civil Appeal No.3548 of 2017 etc. Page 15 of 41 Commercial Tax Officer, Coimbatore III13. Thus, the State legislature was empowered to levy tax on the sale of goods provided there was a sale within the meaning of the Sale of Goods Act. A necessary ingredient of the sale of goods is the transfer of property in the goods subject matter of sale from the seller to the buyer. The essential ingredient of such a sale is handing over possession of the goods and transferring the property in the goods to the buyer. Under Entry 92A of List­I of the Seventh Schedule to the Constitution of India, even the Central legislature is empowered to levy tax on the sale and purchase of goods other than newspapers where such sale or purchase occurs during the course of inter­state trade or commerce.
Supreme Court of India Cites 8 - Cited by 76 - K N Wanchoo - Full Document
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