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Report No. 61

2.27. "Sale of goods"-a composite expression.-

A decision1 of the Supreme Court also throws light on the meaning of "sale":-

"The expression 'sale of goods' is a composite expression, consisting of various ingredients or elements. Thus, there are the elements of bargain, or contract of sale, the payment or promise of payment of price, the delivery of goods and the actual passing of title, and each one of them is essential to a transaction of sale though the sale is not completed or concluded unless the purchaser becomes the owner of the property."

1. Popatlal Shah v. State of Madras, AIR 1953 SC 274.

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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