Composite Contract of Service and Sale

Case History: Prior to the 46th Amendment of the Indian Constitution, composite contracts such as works contracts, hire-purchase contacts and catering contracts were not assessable as contracts for sale of goods. The locus classicus holding the field was State of Madras v. Gannon Dunkerley & Co. 9 STC 353 (SC). The classic concept of sale was…

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Badri Prasad v. State of Madhya Pradesh & Anr.

Badri Prasad v. State of Madhya Pradesh & Anr. 1969 SCR (2) 380 (Ascertainment) FACTS: The appellant (A) entered into a contract in respect of certain forests and became entitled to cut teak trees with some specifications.[1]After a legislation[2] vesting the estate in the State, A was prohibited from cutting timber in exercise of his…