Supreme Court · 1994 INSC 544 · Decided 23 November 1994
State of Maharashtra v. M/S. the Britannia Biscuits CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 544 · [1994] SUPP. 5 S.C.R. 719
- Case number
- CIVIL APPEAL No. 4734/1984
- Decided
- 23 November 1994
- Bench
- B.P. JEEVAN REDDY, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Contract Act Section 148
Headnote
B SALES TAX Bombay Sales Tax Act, 1959: Section 2 clause (28) Sale Determination of-Dependent upon precise C terms of transaction between purchaser and seller-Manner of maintenance of accounts irrelevant-No obligation to return the tins­ Whether constitutes sale. Contract Act, 1872: Section bailment. Sale of Goods Act, 1930: D Section 24-Delivery of goods to the buyer-Approval or acceptance E not signifi~d-Goods also not returned within time prescribed-Held property in the goods passes to buyer. The respondent-assesses is a manufacturer of biscuits. It is a registered dealer
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