TaxTMI 
TaxTMI 
1986 (4) TMI 177
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....sited M/s. Madurai Radha Transport's Office on 25-3-1985 and interrogated the lorry firm's Manager, Shri Sankaran on the basis of specific recorded information as to whether the transport company had received 18 bundles of Indian lungies from Madras and if so, called upon the Manager to produce the connected documents in relation thereto. The Manager produced the Goods Consignment Note bearing No. 20841 dated 21-3-1985 issued by M/s. Madurai Radha Transport, Madras with freight paid by the consignor, Consignment Forwarding Note dated 21-3-1985 forwarded by the appellant herein and the Cash Bill Invoice No. 2908 - 2927 for 1800 lungies valued at Rs. 52,200/-, covering nine bundles. The Transport Company also produced for the scrutiny of the ....
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....lant's letter dated 27-3-1985 to M/s. Madurai Radha Transport, requesting them to re-book the goods under seizure as the consignee did not turn up to pay for the goods and collect the Way Bill from the appellant. Mere dispatch of the goods in the name of the consignee without parting the relevant documents such as the original invoice and lorry bill, it was contended would not clothe the consignee with any rights to the goods and in this view of the matter, the learned Counsel assailed the reasoning of the adjudicating authority under the impugned order as incorrect. 4. The learned D.R. countering the submissions of the learned Counsel for the appellant urged that the seizure of the goods in the instant case, was on the basis of spe....
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....e the authorities. If the title to the goods is lost to the appellant by reason of a sale under the provisions of the Sale of Goods Act, 1930, the appellants in law do not have any right to claim the goods on the footing of ownership. Under the provisions of Sale of Goods Act, 1930, the controlling factor, such as the passing of transfer of property constitutes the most important element relating to Sale of goods. It is indisputable that in terms of the provisions of Sale of Goods Act referred to Supra, in respect of an unconditional contract for the sale of goods in question, the payment of the price or the delivery of the goods is not necessary for passing the property. The main criterion is not whether there is payment of price of the go....
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.... and another reported in AIR 1968 Mysore 133 (V.55 c 37). We therefore, hold that in the facts and circumstances of this case, there was a contract for the sale of the goods in question and this fact is not controverted even by the learned Counsel for the appellant and consequent on such a contract for sale, the property in the goods stood transferred in favour of the buyer, namely, the consignee, the moment the parties to the contract intended it to be transferred. In such a situation, the sale, whether it is a cash sale or credit sale, effects a transfer of general property in the goods to the buyer and creates a jus-in-rem. The mere retention of the original invoice and the lorry receipt would be irrelevant and inconsequential in decidin....