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    <title>1969 (1) TMI 83 - CALCUTTA HIGH COURT</title>
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    <description>Electricity was treated as &quot;goods&quot; for Clause 4(iv) of the First Schedule to the City Civil Court Act, 1953, because the term was not defined in the Act and had to bear its ordinary and statutory meaning. The Court applied the wide constitutional and Sale of Goods Act understanding of goods, including movable property capable of sale, and regarded electricity as a commercial commodity. A supply agreement between merchants in the colliery business was also treated as a mercantile document. On that construction, the High Court&#039;s jurisdiction extended to the commercial suit for price of electrical energy.</description>
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    <pubDate>Mon, 13 Jan 1969 00:00:00 +0530</pubDate>
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      <title>1969 (1) TMI 83 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=298852</link>
      <description>Electricity was treated as &quot;goods&quot; for Clause 4(iv) of the First Schedule to the City Civil Court Act, 1953, because the term was not defined in the Act and had to bear its ordinary and statutory meaning. The Court applied the wide constitutional and Sale of Goods Act understanding of goods, including movable property capable of sale, and regarded electricity as a commercial commodity. A supply agreement between merchants in the colliery business was also treated as a mercantile document. On that construction, the High Court&#039;s jurisdiction extended to the commercial suit for price of electrical energy.</description>
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      <pubDate>Mon, 13 Jan 1969 00:00:00 +0530</pubDate>
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