Supreme Court · 2007 INSC 608 · Decided 16 May 2007
State of Orissa and ANR. v. M/S Asiatic Gases LTD.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 608 · [2007] 6 S.C.R. 1182
- Case number
- CIVIL APPEAL No. 6482/2001
- Decided
- 16 May 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366, 366(29A)(d)
Headnote
Orissa Sales Tar: Act, 1947; Ss. 2 (d) (h) 2 (g) (iv): c Sale of Medical Chygen and industrial gases by filling in cylinders- Sale price-Inclusion of charges for over retention of Cylinders-Correctness of-Held: Property in the commodity in question, viz., medical oxygen/ industrial gases could not goods--When goods were given on loan to customer, right to use the goods comes into existence-Such D loan was free from payment of charges for 14 days-Over retention charges levied thereafter-Such levy was on transfer of the right to use the goods for consideration-Hence, in terms of s. 2(g)
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