Jay Bharat Credit v. Commissioner of Sales-Tax and Anr. (2000) 7 SCC 165 FACTS: The appellants (A) had a business of hire-purchase. They engaged in purchasing of vehicles and then giving them on hire with the hirer paying an initial amount and then paying the rest, which includes the price of the vehicle and hire charges,…
Bank of Rajasthan v. Hajarimal Milap C. Surana FACTS: The respondents (R) (Hajarimal Milap C. Surana) were indebted to the appellants (A) (Bank of Rajasthan) and had deposited precious stones as security. For the recovery of the debt, a suit had been filed in the court by A. Pending the suit, the parties came to…
The Official Assignee of Madras v. The Mercantile Bank Of India Ltd. (1935) 37 BOMLR 130 FACTS: The Official Assignee of Madras has been assigned with the property of the insolvents CK Nayaran and sons. The insolvents had a big business of groundnuts. They were purchased from up-country and transported through railways to the madras…
Karnataka Pawn Brokers Assn. & Ors. Etc. (KP) v. State of Karnataka & Ors. etc. (constitutional validity of section 4-A and 4-B of Karnataka Pawn Brokers Act, 1961 and Sections 7-A and 7-B of Karnataka Moneylenders Act) FACTS: The Sales Tax Authorities of Karnataka and Tamil Nadu deemed the sale of unredeemed articles at the…
The Morvi Mercantile Bank Ltd. and Anr. v. Union of India 1965 AIR 1954 FACTS: A firm doing business in Bombay entrusted goods worth Rs.35500 with the Railway for delivery in Delhi. The goods were consigned to “self” and the firm endorsed the railway receipts to a Bank against an advance of Rs. 20,000 made…
The Trustees of The Port of Bombay v. The Premier Automobiles Ltd. AIR 1971 Bom 317 (implied/involuntary bailment) FACTS: The respondents (R) had imported some machinery, which upon its landing on the Bombay port was taken charge of by the Board (Appellants, A). While being transported by the Board’s employees to one of the sheds…
Hadley v. Droitwich Construction Co. [1968] 1 WLR 37 (Qualified Implied Warranty) FACTS: P hired a crane to D with no obligation on them to maintain. The hirer (D) undertook to put competent man in charge and carry out service. This man never inspected the crane nor did carry out any servicing. One of the…
Wright v.Tyne Improvement Commissioners & Anr. (Implied Warranty, Hiring) FACTS: The plaintiff, a docker employed by the second defendants, was engaged in discharging timber from a ship. The second defendants had hired a crane from the first defendants for the purpose of discharging the timber from the ship into wagons. The wagons were under the…
Kalyani Breweries Limited v. State Of West Bengal and Ors. 1997( 7 ) SCC 738 FACTS: The assessee brewed and sold beer in beer bottles and when empty beer bottles were returned by the customers, refunds were made at same rate for deposit on bottles. There was nothing on record which indicated that the terms…
United Breweries Limited v. State of Andhra Pradesh AIR 1997 SC 1316 FACTS: The assessee (the appellant) sold beer in bottles and crates. With regard to the sale of beer, a scheme was framed under which the assessee collected the sale price of beer and also deposits for the crates and the bottles so as…
State of Maharashtra v. Britannia Biscuit Co. Ltd. 1995 Supp (2) SCC 72 FACTS: The respondents manufactured and sold biscuits in tins. In respect to the biscuits sold in Bombay and its suburbs, the assessee (respondents) charged only for the price of the biscuits. With regards to the tins, the respondents took a refundable deposit…
Lallan Prasad v. Rahmat Ali & Anr. 1967 SCR (2) 233 FACTS: The appellant advanced Rs. 20,000 to the first respondent against a promissory note and a ‘receipt. The first respondent executed an agreement whereby he agreed to pledge as security-for the debt aeroscapes, to deliver them to the appellant, and to keep them in…