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TMI Blog1957 (7) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... s need not be restated elaborately nor is it necessary to recapitulate the details peculiar to individual cases. It is sufficient to relate the common features of all the cases as the question involved in them is the same. In fact all the suits were tried together, evidence having been adduced in one suit (O.S. No. 1 of 1951) and disposed of by a common judgment. The suit related to the assessment year 1947-48 and the assessees are residents of Anakapalli. They were all merchants dealing in jaggery. The undisputed facts are that the buyers from outside the State would come to Anakapalli or send their agents and select the goods. After selecting the jaggery, it is weighed in their presence, some advance is paid to the sellers and the goods d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t behalf. It is submitted by him that these cases come within the ambit of the judgment in J.S. Basappa v. The Provincial Government of Madras, judgment of Chandra Reddy and Krishna Rao, JJ., in Appeals Nos. 566 to 568 of 1951 to which one of us was a party, and in which it was observed that considerations like the freight being borne by the buyers, insertion of a clause in the invoice stating that the sellers were not responsible for any loss or leakage on the way and that the purchaser should bear the losses, and that the creditor was debited with the bill amount on the date of the railway receipt as admitted by the plaintiff, it was laid down there that those were some of the considerations which were conclusive on the question. Our atte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made at the owner's risk and the railway receipt was made out in the name of the plaintiffs as consignees and endorsed by them in blank. Consequently, the decision in Parthasarathy Gupta v. Calcutta Glass and Silicate Works Ltd.1948) 2 M.L.J. 101. does not govern the appeals before us. We are also unable to agree with the contention of the Government Pleader that these cases fall within the purview of section 23 of the Sale of Goods Act which reads: "(1) Where there is a contract for the sale of unascertained or future goods by description and goods of that description and in a deliverable state are unconditionally appropriated to the contract, either by the seller with the assent of the buyer or by the buyer with the assent of the seller, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the rules contained in sections 20 to 24 are rules for ascertaining the intention of the parties as to the time at which the property in the goods is to pass to the buyer." So in gathering the intention of the parties, the rules stated in sections 20 to 25 afford guidance. It could be seen from section 25 that even the delivery of goods to the buyer or to a carrier for transmitting them to the buyer does not determine the question of the passing of the ownership of the goods if the seller retained the power of disposal over the goods until certain conditions are fulfilled. Hence the determining factor is the reservation of jus disponendi. In our opinion, the seller in the case before us did not intend to part with the property in the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by him to the seller. By this method the operation of rule 23(1) is excluded. Mr. Venkatesam for the respondent relied upon a judgment of the Supreme Court in Commissioner of Income-tax, Madras v. Mysore Chromite Ltd. (1955) 1 M.L.J. 98; 27 I.T.R. 128., which decided inter alia that the earliest point of time when the goods passed to the buyers was when the bill of lading was handed over to the buyers against the acceptance of the relative bill of exchange in London, to which place the goods were shipped. The learned Government Pleader distinguished this authority on the ground that it related to a bill of lading which stands on a different footing. This distinction is maintained under section 25 of the Sale of Goods Act which has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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