Supreme Court · 1972 INSC 212 · Decided 8 September 1972
Mahabir Commercial CO. LTD v. C.I.T. West Bengal, Calcutta
- Court
- Supreme Court of India
- Citation
- 1972 INSC 212 · [1973] 2 S.C.R. 134
- Case number
- CIVIL APPEAL No. 450/1969
- Decided
- 8 September 1972
- Bench
- P. JAGANMOHAN REDDY, HANS RAJ KHANNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
CO. LTD A v. C.l.T. WEST BENGAL, CALCUTTA September 8, 1972 (P. JAGANMOHAN REDDY AND H. R. KHANNA• JJ.] B /ncome tax Act (11 of 1922) Place, where property passes. Sale of Goods Act (3 of 1930), s. 23(2)-Efject of appropriation on passing of property. utter of Credit and C.l.F. case of a sale of unascertained goods in a deliverable state, under s.23(2) of the Sale of Goods Act, 1930, if, in pursuance of the con· tract the seller delivers the goods to the buyer or to a car•ier or other bailee, whether named by the buyer or not, for the purpose of trans­
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