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TMI Blog1951 (11) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... registered as dealers, recapitulating their efforts to obtain a decision on this question, ever since the commencement of the Act. It has been suggested that this was an application made under Section 19 of the Act. There is no specific mention of this section in the representation, but the Commissioner's record shows that at the hearing granted to the appellants' counsel, the latter did urge that it should be so treated. Reading the representation as a whole, we see no objection to accepting the suggestion made. To understand the "order" passed or the reply given by the Commissioner, we have once again to turn to his record. In arguing the case of the appellants before the Commissioner, their learned counsel, who has represented them in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the expression can, therefore, only mean "otherwise than in judicial or quasi judicial proceedings". Now appeal is a judicial process and cannot be available in respect of pro- ceedings which are not judicial and not even quasi judicial. There is another way also of looking at this question. The outcome of pro- ceedings under Section 19, notwithstanding that it may have been termed an "order", is not an "order" in the strict sense. The essential characteristic of an order is its binding nature,--in that the parties to the proceedings which have led to the order cannot get away from it, so long as it has not been set aside by a superior authority. Notwith- standing the use of the word "determine" in the section, the Com- missioner passes no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Board's order in the case of Rajasthan Printing and Litho Works v. The State(2). The only additional point urged in this case is that a contract for the supply of printed goods is not a contract such as is referred to in the clause "including a transfer of property in goods made in the course of the execution of a contract" contained in the definition of "sale" in Section 2(g) of the Act. This contention is of course (1) [1950] 1 S.T.C. 313. (2) D.B.A. No. 11/XXXIII-7 of 1951 since reported at page 62 supra. correct, in view of Section 2(b) of the Act. But "sale", as defined in Section 2(g) is very much wider than "a transfer of property in goods made in the course of execution of a contract". This is only one type of transfer of prope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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