relied on Sections 211 , 213 , 216 , 217 and 218 of the Indian Contract Act, and argued that it cannot be said that there ... following form : "We approve this estimate and hereby authorise you to contract and release advertisements on our behalf". This statement is signed
sell or not sell to a particular party ; and the privity of contract is between the company and the customer. "This argues that ... Indian Sale of Goods Act provides, "Where there is a contract for the sale of specific or ascertained goods the property in them
22nd December, 1945, from the assessees partnership in the Chhindwara contract works and that it this source which he brought in as above. There were ... accounts of the contract works and there are no accounts of the home funds. The explanation, therefore, merely begs the question of the source
Rev. Father Prior, Sacred Hearts ... vs Income-Tax Officer, (Ernakulam), And ... on 29 August, 1956
total income on the ground that there was no privity of contract between the parties described as the Buldana District Main Cloth Importers Group. thus ... total income on the ground that there was no privity of contract between the parties described as the Buldana District Mian Cloth Importers Group
that there is such evidence and refers to the following :
(i) The contracts were in the names of two individual members of the family ... contracts, which is in Madanlals name, is entered in the family account books.
(ii) The family has a share in the firm Bhaidas Karsondas
customers in Bombay has not been denied. Shri Thakkar urges that the contracts were entered into at Nagpur, and that the agent in Bombay
There the non-resident seller came into the State and executed the contracts of sale and therefore their Lordships of the Madras High Court held ... dealer. They also observed that if for executing the contracts of delivering goods a non-resident merchant comes into the State
above cited rulings there was a specific condition in the contract that any amount collected as tax would be refunded to the purchaser ... resident principals whether or not there is a specific condition in the contract of sale for such refund.
7. As regards
