https://www.taxtmi.com/caselaws?id=183122 Article 8(1) of the Indian Independence (Rights, Property and Liabilities) Order, 1947 applies to pre-appointed-day contracts whether the consideration is executed or executory, because it covers rights and liabilities that had accrued or may accrue under such contracts. The contract is tested as at the appointed day and is classified by its purpose on that date; if it would then be exclusively for the Dominion of Pakistan, it falls within the provision. On that basis, a contract to supply fodder to the Military Farms at Lahore was treated as exclusively for Pakistan, and the later disposal of goods or control over military stores did not change that allocation. The Joint Defence Council Order, 1947 preserved only limited control powers and did not alter the contractual distribution of rights and liabilities. en-us Tue, 30 Apr 1957 00:00:00 +0530 Mon, 30 May 2016 14:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183122 Article 8(1) of the Indian Independence (Rights, Property and Liabilities) Order, 1947 applies to pre-appointed-day contracts whether the consideration is executed or executory, because it covers rights and liabilities that had accrued or may accrue under such contracts. The contract is tested as at the appointed day and is classified by its purpose on that date; if it would then be exclusively for the Dominion of Pakistan, it falls within the provision. On that basis, a contract to supply fodder to the Military Farms at Lahore was treated as exclusively for Pakistan, and the later disposal of goods or control over military stores did not change that allocation. The Joint Defence Council Order, 1947 preserved only limited control powers and did not alter the contractual distribution of rights and liabilities. Case-Laws Indian Laws Tue, 30 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183122