9911796707
TMI Blog1970 (3) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... inor Advocate (S.P. Nayar, Advocate, with him), for the petitioner. -------------------------------------------------- The judgment of the court was delivered by SHAH, J.-Appeal No. 1878 of 1967 was ordered to be dismissed by this court on July 17, 1969. The court held that the sale of standing trees is not sale of goods chargeable to sales tax under the Bombay Sales Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1959..........in clause (13), after the words 'and commodities' the following shall be, and shall be deemed always to have been, added, namely: 'and all standing timber which is agreed to be severed before sale or under the contract of sale.'" The definition was retrospective in operation and the expression "goods" included at all relevant times standing timber agreed to be severed before sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pression "sale of goods" in entry 54 in List II of Schedule VII of the Constitution has also the same meaning as that expression had in entry 48 in List II of the Government of India Act, 1935. The State Legislature may not therefore extend the import of the expression "sale of goods" so as to impose liability for tax on transactions which are not sales of goods within the meaning of the Sale of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le provided that under the terms of the contract they are to be severed before sale or under the contract of sale. In the present case it was expressly provided that the timber agreed to be sold shall be severed under the contract of sale. The timber was therefore "goods" within the meaning of section 2(7) of the Sale of Goods Act and the expression "sale of goods" in the Constitution in e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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