TMI Blog1948 (1) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... y him. The justification for the non-inclusion of the value of this weight of silver, according to the petitioner, is the practice followed by him to sell the articles, not for proper money consideration but only after getting back the equivalent weight of silver from the customers for the precise quantity of the silver utilised in the manufacture of the article or articles. I think it can be taken as proved that when the petitioner gave a finished silver article to a customer he took back the equivalent weight of silver as well as the actual manufacturing charges in cash. It was only the cash received as the making or manufacturing charges, that was brought into the account and the quantity of silver was omitted from the account and from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is a contract whereby a seller transfers the property in goods for a price. The word "price" is defined as money consideration for a sale of goods, so that in the case of a sale or contract of sale under the Sale of Goods Act it is an essential requisite that the consideration should be money. But in order to bring a transaction within the ambit of the term as defined in the Madras General Sales Tax Act it need not necessarily be that money alone should be the consideration. Every sale under the Sale of Goods Act is certainly a sale under the General Sales Tax Act, but every "sale" under the General Sales Tax Act will not come within the definition of the term in the Sale of Goods Act, e.g., if a person transfers the property in goods to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain articles in consideration for a promissory note executed by the purchaser or a bill of exchange or other negotiable instrument, it would not amount to a sale under the Sale of Goods Act. I am unable to agree with this argument. A decision of the Court of Appeal in Robinson v. Graves, [1935] 1 K.B. 579, where Greer, L.J., quoting a passage from Benjamin on Sales has discussed the meaning of the term "sale", was cited in support of this argument. I do not think that the decision justifies the contention of the learned counsel. Another decision on which reliance was placed is Missa v. Currie, (1875-76) 1 App. Cas. 554, where the House of Lords decided that a draft drawn for the amount of bills of exchange purchased for transmission abroad, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticle made of a different metal, it will amount to a barter; but not in a case where the same commodity in a different form is exchanged. In these circumstances, the first contention raised by the learned counsel that the 15,322-118 tolas of silver cannot be the subject of sale has to be rejected. The further point raised is that even if there was a sale with respect to this quantity of silver the petitioner did not wilfully submit an untrue return. That the return is untrue admits of no doubt in view of my decision on the first point. On the authority of the decision in Hudson v. Official Liquidator, Dehra Dun Mussorie Electric Tramway Co., [1929] A.I.R. 1929 All. 826, where the word "wilful" has been the sub- ject of consideration by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in delivering the judgment of the Board interprets the words "wilful neglect" relying upon The Queen v. Robert Downes, [1875] 1 Q.B. 25, and The Queen v. Senior, [1899] 1 Q.B. 283, as meaning that the Act is done deliberately and intentionally and not by accident or inadvertence, but so that the mind of the person who does the act goes with it. In In re City Equitable Fire Insurance Co. Ltd., [1925] 1 Ch. 407, the Court of Appeal has observed that an act or omission to do an act is wilful where the person who acts or omits to act, knows what he is doing and intends to do what he is doing; but if that act or omission amounts to a breach of that person's duty, and therefore to negligence, he is not guilty of wilful neglect or default unless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessary for the application of Section 15 that there should be a criminal intent which, on the other hand, is a necessary prerequisite under Section 477A of the Indian Penal Code. In construing the word "wilfully" a decision of the Queen's Bench Division in The Queen v. Senior, [1899] 1 Q.B. 283, containing the dicta of Lord Russell of Killowen, L.C.J., is helpful. In that case, a certain person who belonged to a sect who objected on religious grounds to calling in medical aid and to the use of medicines, was convicted under the Prevention of Cruelty to Children Act, 1894, for wilfully neglecting the child in a manner likely to cause injury to his health, etc. His Lordship took the view that if the act was done deliberately and intentionall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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