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1 - 9 of 9 (0.28 seconds)THE BIHAR FINANCE ACT, 2018
The State Of Uttar Pradesh vs Mohammad Nooh on 30 September, 1957
(i) State of U.P. v. Mohammad Nooh AIR 1958 SC 86 (Paragraphs 10 and 11 of the report contain the clear observations).
Whirlpool Corporation vs Registrar Of Trade Marks, Mumbai & Ors on 26 October, 1998
(iii) Whirlpool Comporation v. Registrar of Trade Marks, Mumbai and Ors. (material observations in this regard are in paragraphs 20 and 21 of the report)
State Of H.P. And Ors vs Gujarat Ambuja Cement Ltd. And Anr on 18 July, 2005
(iv) State of Himachal Pradesh v. Gujrat Ambuj Cement (2005) 6 SCC 499 (Paragraph 23 is relevant).
Section 13 in The Companies Act, 1956 [Entire Act]
Ben Gorm Nilgiri Plantations Company, ... vs Sales Tax Officer, Special Circle, ... on 10 April, 1964
15. Our attention was also, pointedly, invited by the learned Senior Counsel for the petitioner, Mr. Pal, to the following observations with regard to what would constitute a sale in the course of export of goods out of the territory of India, placing reliance on a decision of the Hon'ble Apex Court in the case of Ben Gorm Nilgiri_ Plantation Co. Coonoor v. The Sales Tax Officer, special Circle, Ernakulam reported in (1964) 15 STC 753 which at page 759 reads hereunder:
The Companies Act, 1956
State Of Travancore-Cochin Andothers vs The Bombay Co. Ltd.State Of ... on 16 October, 1952
To constitute a sale in the course of export of goods out of the territory of India, common intention of the parties to the transaction to export the goods followed by actual export of the goods to a foreign destination is necessary. But intention to export and actual exportation are not sufficient to constitute a sale in the course of export for a sale by export "involves a series of integrated activities commencing from the agreement of sale with a foreign buyer and ending with the delivery of the goods to a common carrier for transport out of the country by land or sea. Such a sale cannot be dissociated from the export without which it cannot be effectuated, and the sale and resultant export form parts of a single transaction": State of Travancore- Cochin and Ors. v. The Bombay Company Ltd. A sale in the course of export predicates a connection between the sale and export, the two activities being so integrated that the connection between the two cannot be voluntarily interrupted, without a breach of the contract or the compulsion arising from the nature of the transaction. In this sense to constitute a sale in the course of export it may be said that there must be an intention on the part of both the buyer and the seller to export, there must be an obligation to export, and there must be an actual export. The obligation may arise by reason of statute, contract between the parties, or from mutual understanding or agreement between them, or even from the nature of the transaction which links the sale to export. A transaction of sale which is a preliminary to export of the commodity sold may be regarded as a sale for export, but is not necessarily to be regarded as one in the course of export, unless the sale occasions export.
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