Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Sale of Goods Act A.P. General Sales Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Sales Tax: A.P. General Sales Tax Act, 1957-Sections 2 (n) and (t): Sale or works contract-Distinction of-No straight jacket formula available-Intention of parties to be culled out on an overall reading of the terms and conditions of a contract-Individual recital or inference flowing from any term or condition not to be read in isolation-But an overview of the transaction to be determined-Sale of Goods Act, 1930, Sections 20 to 24. Appellant manufacturing ships for an ascertained price-Plans and specifications for the ships to be provided by the buyer-All materials and components used belong to the appellant-Work to progress under supervision of the surveyor and representative of the buyer-Payment on percentage basis commensurating with the progress of the work-Delivery to be made after successful trial, and on satisfaction of buyer-Appellant to obtain insurance cover in joint names-in case of any damage to ship before delivery, loss to be borne by the appellant-If appellant commits default, buyer is entitled to get possession of the vessel in the existing state and get it completed elsewhere-Extra cost, if borne, to be paid by the appellant-Property in the vessel vesting in the buyer with the payment of first instalment and also entitled to mortgage his interest in vessel-But is subject to lien of the appellant for the unpaid portion of the price-On the aforesaid terms and conditions, held, contract to be of sale and not a works contract-Further, transaction exigible to sales tax. |
Judge | Honble Mr. Justice R.C. Lahoti |
Neutral Citation | 2000 INSC 342 |
Petitioner | M/s Hindustan Shipyard Ltd. |
Respondent | State Of Andhra Pradesh |
SCR | [2000] Supp. (1) S.C.R. 592 |
Judgement Date | 2000-07-20 |
Case Number | 487-492 |
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