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TMI Blog1959 (11) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... N THE COURSE OF IMPORT. - Tax Revision Case No. 8 of 1957 - - - Dated:- 19-11-1959 - RAJAGOPALAN AND RAMACHANDRA IYER JJ. G. Ramanujam, for the Government Pleader, for the respondent. Sivaswami of Sundararajan and Sivaswami, for the petitioner. -------------------------------------------------- The Judgment of the Court was delivered by RAJAGOPALAN, J.- The turnover, the lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ightly rejected. The first item, Rs. 3,19,503, represented a turnover of sales of imported milk power. The Tribunal set out the course of dealings. Messrs Arun and Co., the principal firm at Calcutta, instructed the appellant "to take delivery of the documents of title on payment of the value to the bank and hand them over to the clearing agent, one S.G. Chetty". It should be obvious that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds to the buyers." The delivery orders themselves were issued by the assessee subsequent to the contract of sale. Whether the contract of sale was entered into while the goods were still on the high seas may not be material, because this was not a case of transfer of title to the goods by transfer of shipping documents from the assessee to the buyers. Out of a fairly large mass of milk powder, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, we are unable to see any real basis for that contention. Therefore, it is not necessary for us to consider whether section 21 or section 22 would apply, because unless the goods sold are specific goods, as defined by section 2(14) of the Sale of Goods Act, the further question whether the transaction falls within the scope of section 20 or 21 or 22 may not arise. The transaction, in our opini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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