Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Delivery order Endorsement if liable to pay sales tax Sales Tax Original holder of delivery order |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Sales Tax—Delivery order—Endorsement—Property in goods passes on taking delivery by the last endorsee—Effect— Original holder of delivery order, if liable to pay sales tax— Madras General Sales tax Act, 1939 (Mad. IX of 1939). 8. 3.The respondent was a dealer in gunny bags. He purchased gunnies from the Mills on terms of a written contract which was on a printed form. The Mills after receiving a part of purchase price, issued ‘delivery orders” directing the delivery of goods as per the contract. Instead of taking delivery himself the respondent endorsed the delivery orders and these passed through several hands before the ultimate holder of the delivery order presented it to the Mills and obtained delivery of the gunnies from them. ‘ At the date of the contract for purchase, the goods which were the subject matter of the purchase were not appropriated to the contract so that there was no completed sale since no property passed but only an agreement of sale.The Sales Tax Officer assessed the respondent and collected sales tax on the said transactions. The question was whether the transactions were or were not “Sales of goods” within s.3 the Madras Sales Tax Act, 1939, so as to enable the turnover represented by these sales to be brought to tax under the Act, or were mere sales or transfers of delivery orders: and further what was the effect of the property in the goods passing to the ultimate endorsee of the delivery order. Held, that the principle laid down in Butterworth v. Kingway Motors Ltd., which is the basis of the decision in the case of Bayyana Bhimayya v. State of Andhra Pradesh, would equally apply to the facts of the present case. |
Judge | Hon'ble Mr. Justice N. Rajagopala Ayyangar |
Neutral Citation | 1962 INSC 118 |
Petitioner | State Of Andhra Pradesh |
Respondent | Kolla Sreerama Murthy |
SCR | [1963] 1 S.C.R. 184 |
Judgement Date | 1962-04-02 |
Case Number | 368 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
Sl. | Authority | Responsibilities | Communication Details |
---|---|---|---|
1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |