1970 (3) TMI 105

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....respondent.   N.S. Bindra, Seinor Advocate (S.P. Nayar, Advocate, with him), for the petitioner.   --------------------------------------------------   The judgment of the court was delivered by   SHAH, J.-Appeal No. 1878 of 1967 was ordered to be dismissed by this court on July 17, 1969. The court held that the sale of standing trees is not sale of goods chargeable....

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....that: "In section 2 of the Bombay Sales Tax Act, 1959..........in clause (13), after the words 'and commodities' the following shall be, and shall be deemed always to have been, added, namely: 'and all standing timber which is agreed to be severed before sale or under the contract of sale.'" The definition was retrospective in operation and the expression "goods" included at all relevant ....

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....Pradesh [1959] S.C.R. 427; 9 S.T.C. 388 (S.C.).. The expression "sale of goods" in entry 54 in List II of Schedule VII of the Constitution has also the same meaning as that expression had in entry 48 in List II of the Government of India Act, 1935. The State Legislature may not therefore extend the import of the expression "sale of goods" so as to impose liability for tax on transactions which ....

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....hed to the land may be the subject-matter of contract of sale provided that under the terms of the contract they are to be severed before sale or under the contract of sale.   In the present case it was expressly provided that the timber agreed to be sold shall be severed under the contract of sale. The timber was therefore "goods" within the meaning of section 2(7) of the Sale of Goods Ac....