State Of Madras vs Gannon Dunkerley & Co.,(Madras) Ltd on 1 April, 1958
Equivalent citations: 1958 AIR 560, 1959 SCR 379, AIR 1958 SUPREME ... Sarkar
PETITIONER:
THE STATE OF MADRAS
Vs.
RESPONDENT:
GANNON DUNKERLEY & CO.,(MADRAS) LTD.
DATE OF JUDGMENT:
01/04/1958
BENCH:
AIYYAR, T.L. VENKATARAMA
been
duly ratified by the required number of States. [344F]
Gannon Dunkerley and Co. (Madras) Ltd. v. State of
Madras ... Rajasthan, A.I.R. 1957 Rajasthan 104; State of Madras v.
Gannon Dunkerley & Co. (Madras
powers of the Provincial Legislature, in the State of Madras
v. Gannon Dunkerley,[1959] S.C.R.379. Therefore, the sales-
tax authorities have. acted ... subsequently declared
ultra vires by this Court in the Gannon Dunkerley case, the
suit to set aside or modify an assessment on the assumption
that
Sale of Goods Act, 1930 .
In the State of Madras v. Gannon Dunkerley & Co. (1) this
Court in considering whether s. 2 (1) Explanation ... such a contract treating it
as a sale." In Gannon Dunkerley & Company 's case (1) the
Court
service tax.
2. It all began with State of Madras v. Gannon Dunkerley & Co.
(Madras) Ltd. , 1959 SCR 379. A Constitution Bench of this ... what was under consideration before this Court in Gannon
Dunkerley’s case. It was observed that the expression “sale of goods”
in that entry
India and
others (1989) 2 SCC 645 and M/s. Gannon Dunkerley & Co.
and others vs. State of Rajasthan and others ... further contended
that, in view of the decision in the second Gannon
Dunkerleys case (supra), the provisions of Section 4 of the
Central Sales
legislative lists, would be given a wider connotation. However, in Gannon Dunkerley's case (A.I.R. 1958 S.C. 560), the Supreme Court held ... Supreme Court has, on the basis of the decision in Gannon Dunkerley's case, held various other transactions which resemble, in substance, transactions
legislative lists, would be
given a wider connotation. However, in Gannon
Dunkerley's case (A.I.R. 1958 S.C. 560), the Supreme
Court ... Supreme Court
has, on the basis of the decision in Gannon Dunkerley's
case, held various other transactions which resemble, in
substance, transactions
composite works contract. The amendment does not in any
manner undo Gannon Dunkerley-I[3] insofar as that decision defines what a
works contract ... Madras General Sales Tax
Act which was under consideration in Gannon Dunkerley-I3 was identical.
18. Alternatively, it is argued by Mr. Rohinton F. Nariman
leviable in view of the decision
of the Supreme Court in Gannon Dunkerley's case
and Pandit Banarsi Das's case. The respondents ... extended Act would suffer from disability
pointed out in Gannon Dunkerley's case, but if the
said Act was extended by the notification under
