By a majority this Court held that they were number sales.
The State of Madras assessed the turnovers of the appellant relating to those transactions to sales tax under the Madras Gen. Sales Tax Act, 1939 Madras Act 9 of 1939 to be hereinafter referred to as the Act , the law in force at that time.
463 and 464 of the report.
At the instance of the steel companytroller the appellant supplied certain steel products to various persons in the Madras State during the financial years 1953 54, 1954 55 and part of 1955 56 from April 1, 1955 to September 6, 1955 .
For the broken period in the financial year 1955 56, the appellants turnover was determined at Rs.
1453292/ and the same was assessed to tax at Rs.
Send R. R. to Messrs. K. Thiruvengadam Chetty and Company, Iron Merchants, 93, Rasappa Chetty Street, Madras 3, through your Madras Office.
The appellant is companytesting the right of the State of Madras to levy tax on the turnovers in question.
2912533 14 0, in 1954 55, Rs.
The appellant has been assessed to tax on the basis of best judgment.
To The Iron and Steel Controller, 33, Netaji Subas Road, Calcutta.
Appeals by special leave from the judgment and order dated July 16, 1962 of the Madras High Court in Tax Cases Nos.
When Benjamin said in the passage quoted by Singleton and Birkett L. JJ.
Ship to Saltcotaurs Book to self.
It is clear that it was left to the appellant to supply the goods ordered at his companyvenience.
They are as follows The admitted companyrse of dealing between the parties was that the Government of various companysuming States used to intimate to the Sugar Controller of India from time to time their requirement of sugar, and similarly the factory owners used to send to the Sugar Controller of India statements of stock of sugar held by them On a companysideration of the requisitions received from the various State Governments and also the statements of stock received from the various factories, the Sugar Controller used to make allotments.
Delivery P.D.1/53.
3129520/ and levied a tax of Rs.
p. 1, that by the companymon law a sale of personal property was usually termed a bargain and sale of goods, he was by the use of the word bargain perhaps unconsciously emphasizing that the companysensual relation which the word bargain imports is a necessary element in the companycept, .
The authorities under the Act have determined appellants turnover during the year 1953 54 at Rs.
The allotment order was addressed by the Sugar Controller to the factory owner, direc ting him to supply sugar to the State Government in question in accordance with the despatch instructions received from the competent officer of the State Government.
3971493/7/ and in 1955 56, Rs.
During the financial year 1954 55, its turnover was determined at Rs.
5/16 5 at Rs.
453 Charge of Rs.
5 per ton.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
Freight To pay.
Send original and duplicate invoice to Messrs. K Thiruvengadam Chetty and Company, 93, Rasappa Chetty Street, Madras 3 through your Madras Office.
117,118 and 119 of 1959.
486 per ton free on rail 3/16 5 at Rs.493 Saltootaurs, plus bundling.
Our attention was number invited to any general or special order issued by the companytroller excepting that fixing the base price.
That order reads Works Order RS MAD RM/15/53 of 23rd February 1953.
Date 20th December 1952.
Quantity Pieoes Section Lengths Complete description un tested of material indented 1 2 3 4 CWT.
16298/4 annas.
In Messrs. New India Sugar Mills Ltd. v. Commissioner of Sales Tax, Bihar 1 , this Court was called upon to companysider whether ,certain transactions effected under the Sugar Control Order 1946 were sales.
117 to 119 revisions Nos.
3759216/ .
and the assessment levied is Rs.
On the basis of the, above companymunication a works order was issued by the appellant to the mill superintendent, a companyy of which was sent to Thiruvengadam Chetty and Company.
Date of shipment desired Ex stock as early as possible.
1968 1970 of 1966.
Through the Director of Controlled Commodities, Mount Road, Madras.
Delivery must be taken within three days of the arrival of the train at destination, a certificate obtained for any wrongful delivery and a claim preferred against the Railway Company forthwith under advise to us.
The Judgment of the Court was delivered by Hegde, J. These appeals by special leave arise from the companymon order made by the Madras High Court in T. C. Nos.
TONS 1/4 diameter 10 at Rs.
Please supply the following to the Shipping Department, M.S. Rounds our usual companymercial quality in bundles in stock lengths of 12/18 feet.
from his well known book on Sale, 2nd ed.,
A companyy of the allotment order was simultaneously sent to the State Government companycerned, on receipt of which the companypetent authority of the State Government sent to the factory companycerned detailed instructions about the destination to 1 1963 Supp.
cc South India Iron and Hardware Merchants Association, Armenian Street, Madras.
M. Mudaliyar, Advocate General for the State of Madras and A. V. Rangam, for the respondent in all the appeals .
1725400/5/ .
B. Banerjee and S. N. Mukerjee, for the appellant in all the appeals .
Therefore, there is little room for companytroversy about its turnover in the relevant years.
The Indian Steel and Wire Products Ltd. a joint stock public limited companypany is the appellant in all these appeals.
1968 of 1966 .
Notice to companysignees.
10468 M.S. rounnd 1/4 18 13 B Category 5493 3/16 18 do 5453 5/16 18 do 20 Twenty tons only All P.T. free on rail Saltcotaurs and bundling charge account.
To The Mill Superintendent.
Even according to the appellant, its turnovers during 1953 54 was Rs.
58737 12 0.
Yours faithfully, signed by Partner, For K. Thiruvengadam Chetty and Company.
71 to 73 on its file.
C. Setalvad, B. Sen, G. S. Chatterjee and P. K. Bose, for the Intervener in C. A. No.
22707 12 0.
The facts as found by the High Court and accepted by this Court ,are found at pp.
