1952 (1) TMI 12

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....Rs. 635-2-6 of certain articles like shovels, screws, hammers, etc., sold to the Nagpur Electric Supply Co., should be excluded from the turnover under clause (a)(iii) of Section 2(j) of the Act. The claim for exclusion can be justified only if these goods were used by the Electric Supply Co., in the generation or distribution of electrical energy. The Commissioner held in the negative. The questi....

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....f the learned counsel, who represented the applicant before me, is Section 24 of the Sale of Goods Act, the principles of which are more or less embodied in Rule 5(iv). Even in the absence of Rule 5(iv), Section 24 applies to cases of goods supplied "on approval". On this ground, therefore, the application succeeds, so far as the point of law urged is concerned. As to the exact amount qualifying f....