https://www.taxtmi.com/caselaws?id=155170 Section 2(o) of the Rajasthan Sales Tax Act, 1954 was upheld because the definition of "sale" remained consistent with the settled legal meaning under the Sale of Goods Act and Supreme Court authority: it continued to require transfer of property in goods for consideration and excluded mortgages, hypothecation, charges and pledges. On that basis, the Court rejected the constitutional challenge and held that the provision was not violative of Articles 19(1)(g), 301 or 304 of the Constitution. en-us Thu, 26 Jun 1986 00:00:00 +0530 Sat, 31 Aug 2013 18:31:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155170 Section 2(o) of the Rajasthan Sales Tax Act, 1954 was upheld because the definition of "sale" remained consistent with the settled legal meaning under the Sale of Goods Act and Supreme Court authority: it continued to require transfer of property in goods for consideration and excluded mortgages, hypothecation, charges and pledges. On that basis, the Court rejected the constitutional challenge and held that the provision was not violative of Articles 19(1)(g), 301 or 304 of the Constitution. Case-Laws VAT and Sales Tax Thu, 26 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155170