https://www.taxtmi.com/caselaws?id=311451 A permit-based supply of cement under a control system was treated as a purchase transaction in which property passed to the contractor. The condition that the cement had to be used for a specified work did not, by itself, create entrustment of the cement or dominion over it for purposes of criminal breach of trust under the Indian Penal Code. As entrustment is an essential ingredient of that offence, broad language in the permit could not enlarge the statutory concept to cover the facts. The convictions for criminal breach of trust and abetment therefore could not be sustained, and the accused were entitled to acquittal. en-us Thu, 16 Nov 1944 00:00:00 +0630 Tue, 26 Dec 2023 15:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311451 A permit-based supply of cement under a control system was treated as a purchase transaction in which property passed to the contractor. The condition that the cement had to be used for a specified work did not, by itself, create entrustment of the cement or dominion over it for purposes of criminal breach of trust under the Indian Penal Code. As entrustment is an essential ingredient of that offence, broad language in the permit could not enlarge the statutory concept to cover the facts. The convictions for criminal breach of trust and abetment therefore could not be sustained, and the accused were entitled to acquittal. Case-Laws Indian Laws Thu, 16 Nov 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=311451