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Report No. 61

2.28. Metaphorical use of sale.-

It has been observed in an Australian1 case:-

"The word 'sale' is used in various metaphorical senses. When a man enters into a contract of employment, he is sometimes said to 'sell his labour', but really there is no transaction of sale; the contract is a contract of employment, not a contract of sale. Similarly, when a banker 'deals in credit' he makes loan contracts and does not sell anything."

1. Baris of New South Wales v. Commonwealth, (1948) 76 CLR 1 (234) (per Latham, C.J.).

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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