sale of goods but to tax on sale of goods and consequently
the
381
Madras General Sales Tax (Amendment) Act, 1947, is not bad
under ... sale is a sale
and can be subjected to sales tax. Exchange is also a sale
of goods. See Blackstone; Chalmers Sales of Goods Act
pledge on goods;] (h) "sale price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed ... under this Act means the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course
respect of a subsequent sale of goods if,- (a) the sale or purchase of such goods is, under the sales tax law of the appropriate ... contained in this Act, no tax under this Act shall be payable by any dealer in respect of sale of any goods made by such
Sale Of Goods Act, 1930
4. Sale and agreement to sell.—
(1) A contract of sale of goods is a contract whereby the seller transfers
Indian Contract Act, 1872 ( 9 of 1872 ) or the Sale of Goods Act, 1930 ( 3 of 1930 ) or any other law for the time being ... rights of unpaid seller under section 47 of the Sale of Goods Act, 1930 ( 3 of 1930 ); (g) [any properties not liable to attachment (excluding
Section 19 in The Sale Of Goods Act, 1930
19. Property passes when intended to pass.—
(1) Where there is a contract for the sale
Section 42 in The Sale Of Goods Act, 1930
42. Acceptance.—
The buyer is deemed to have accepted the goods when he intimates
document to transfer or receive goods thereby represented; (5) “fault” means wrongful act or default; (6) “future goods” means goods to be manufactured or produced ... sell goods, or to consign goods for the purposes of sale, or to buy goods, or to raise money on the security of goods
sales taxes on a transaction which was
not of the nature of a sale of goods, as understood in the
Sale of Goods act ... sale only where for money
consideration property in goods is transferred under a
contract of sale. Section 4 of the Sale of Goods Act
Section 24 in The Sale Of Goods Act, 1930
24. Goods sent on approval or “on sale or return”.—
When goods are delivered ... other act adopting the transaction; (b) if he does not signify his approval or acceptance to the seller but retains the goods without giving notice
