Supreme Court of India
State of Maharashtra v. M/s. the Britannia Biscuits Co. Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that there was no such obligation, then the said trading receipt cannot be anything but sale price.
Judgment, page 16
From the headnote
SALES TAX Bombay Sales Tax Act, 1959: Section 2 clause (28) Sale Determination of-Dependent upon precise 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 148-Bailment-No obligation to return goods entrusted Held does not constitute bailment. Sale of Goods Act, 1930: Section 24-Delivery of goods to the buyer-Approval or acceptance not signifi~d-Goods also not returned within time prescribed-Held property in the goods passes to buyer. The respondent-assesses is
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.