TaxTMI 
TaxTMI 
2021 (12) TMI 321
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.... to such a similar provision under the CGST or MPGST Act would be mentioned as being under the GST Act. 3. BRIEF FACTS OF THE CASE - The Applicant in his argument gave following brief facts of the case. 3.1 The applicant is engaged, inter alia, in purchase of Tendupatta from the MP State Minor Forest Produce (Trading and Development) Cooperative Federation Limited (hereinafter referred to as the Federation for the sake of brevity) for the purpose of trading of Tendupatta. 3.2 The sale of Tendupatta, was made to successful bidder of lender floated by the Federation and the transaction of the sale of Tendupatta was governed by the agreement that the successful bidder entered into with the Federation. The text of the agreement formed the part of the Fender. 3.3 The Tendupatta to be procured was to be verified by the successful bidder to establish its quality and usefulness for the purpose for which it was to be procured. Once the quality was accepted, the bidder would make the payment for the Tendupatta as per the instalments stipulated in the agreement and take delivery of the Tendupatta. In case the bidder was not able to make the payment, the Tendupatta was to be sto....
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....ng of Section 7 of the GST Act? 4.2 Whether under the circumstances of the case, where the goods are destroyed by fire before being delivered under an agreement to sell, can there be "Supply" within the meaning of Section 7 of the GST Act after the destruction of the goods by fire? 5. DEPARTMENT VIEW POINT- The Asstt Commissioner, State Tax, Sagar vide his letter No.Vak/ARA/2021/M5 dated 06.02.2021 informed that on the following reasons, the issued covered in the application should not be considered as supply under Section 7(1):- (i) All forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. Although this definition is inclusive but for supply the condition, is in the course of furtherance of business in addition to made or agreed to be made and for a consideration is essential. In the said issue, the condition of consideration is not fulfilled as in the definition of consideration, the deposit is excluded. (ii) In this case, the title of goods not transferred, hence the goods ....
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....n in the course or furtherance of business: (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule I. made or agreed to be made without a consideration; and (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. Of the four limbs to Section 7(1), the limbs, (b), (c) and (d) do not apply to the transaction at hand Also, out of the forms of supply given in sub-clause (a), except for the term "sale", none of the types of supplies are applicable in this case If the transaction at hand can be classified us "sale' then there shall be supply within the meaning of the GST Act. else the transaction cannot be classified as Supply". Therefore. in the given facts of the case where the goods stand destroyed, it has to be seen whether sale has happened or not. 16.3 A joint reading of the two sections, viz and 7(1)(a) and (9(1) would show that for the liability to pay GST to arise, there has to be supply of goods or services. Unless there is supply, there cannot be a taxable transaction. In the instant case the ite....
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....ime of the contract. the goods were not in existence. Therefore, the goods in question were Future Goods, the sale of which is provided for in Section 6 of the Sale of Goods Act. 1930. The text of the provision is us under:- 6. Existing or future goods,- (1) The goods which form the subject of a contract of sale may be either existing goods, owned or possessed by the Federation, or future goods. (2) There may be a contract for the sale of goods the acquisition of which by the Federation depends upon a contingency which may or may not happen. (3) Where by a contract of sale The Federation purports to effect a present sale of future goods, the contract operates as an agreement to sell the goods. Thus, by virtue of Section 6 also, since the contract in present for sale of future goods has been entered into, the contract would be an agreement to sell the goods. 16.8 Under clause 6(B) of the agreement, it is stated that if delivery is not taken from the society, the facility of delivery from the godown shall be provided to the applicant (successful bidder). Further it is also stated that in case of facility of delivery from godown is granted, facility fo....
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....e Federation and the applicant (Successful bidder). The text of the provision is us under:- 23. Sale of unascertained goods and appropriation,- (1) Where there is a contract for the sale of unascertained or future goods by description and goods of that description and in a deliverable state are unconditionally appropriated to the contract, either by the Federation with the assent of the bidder or by the bidder with the assent of the Federation, the property in the goods thereupon passes to the bidder Such assent may be express or implied, and may by given either before or after the appropriation is made. In the facts of the case, unless all the conditions of the agreement were complied with, the goods were not to be treated as delivered or sold. Therefore, property in the goods would only pass to the applicant after the compliance with all the conditions of the agreement. 16.12 The agreement has further stated that in case of non-compliance of the terms and conditions of the contract in toto. the Tendupatta shall be deemed not to have been delivered or sold. The relevant clause is as under: 16.13 The goods were insured by the Federation at the cost of the Bidder. ....
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....e destroyed in fire, was merely an "avoidable agreement to sell" and not sale. 16.16 Further under the terms of the contract, the Federation was to issue Certificate of Sale to the applicant (Successful bidder) in terms of the Madhya Pradesh Tendu Patta (Vyapar Viniyaman) Niyamavali, 1966, which was not done, which further indicates the fact that it was accepted by the Federation that the sale was not made by the Federation. The relevant clause is as under: 16.17 The provisions of Time of Supply of goods is given in Section 12 of the GST Act, 2017, which states that the liability to pay GST shall arise at the lime of supply, determined as per the provisions of Section 12 Further, sub-section (2) specifies the time of supply in the case of goods. The text of the provision is as under:- (2) The time of supply of goods shall be the earlier of the following dates, namely:- (a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31 to issue the invoice with respect to the supply or (b) the date on which the supplier receives the payment with respect to the supply: In the instant....
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....in the agreement to sell becoming and avoidable contract; and g) in absence of the sale of the goods, there was no supply of Tendupatta giving rise to a liability to pay GST. 16.21. Based on our submissions, it is clear that the Honorable Advance Ruling Authority may be pleased to hold - a) Acceptance of joint custody of goods by the applicant dues nut amount supply of goods (Tendupatta): and b) In case of an agreement to sell, if the subject matter of sale is destroyed before delivery of the goods, subsequent actions cannot result in supply of the goods within the meaning of the term "Supply" under the GST Act." 6.2. He submitted the following documents that they may be taken on record:- a) Letter from Managing Director, District Forest Produce Co-operative Union, West Mandla to the applicant demand GST on the Tendupatta destroyed by fire; b) Letter from Managing Director. District Forest Produce Co-operative Union. West Mandla to the Additional Managing Director (Insurance) MP Minor Forest Produce (Trading and Development) Cooperative Federation. Bhopal: c) Agreement of the applicant with MP Minor Forest Produce (Trading....
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....e Section 95 of the CGST Act. 1.6. Furthermore, the advance ruling can only be sought on the issues, as are specified under Section 97(2) of the CGST Act, which reads as under:- (2) The question on which the advance ruling is sought under this Act, shall be in respect of,-- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. ... Emphasis Supplied 1.7 In this case, the applicant has taken custody of Tendupatta jointly with the seller of the Tendupatta, which is to be held in such joint custody till such time as the payment for the Tendupatta is not ma....
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....the Government of Madhya Pradesh constituted this authority as Madhya Pradesh Authority for Advance Ruling. The Applicant submits that by virtue of Section 96 of the Madhya Pradesh Goods and Service Tax Act, 2017, the questions for determination in advance ruling lie before the Madhya Pradesh Authority for Advance Ruling. 1.12 In view of the foregoing, the Applicant submits that it is eligible to file the present advance ruling application before the Madhya Pradesh Authority for Advance Ruling. Indore. 2. Summary of the brief facts of the case: 2.1 The applicant is engaged, inter alia, in purchase of Tendupatta from the MP State Minor forest Produce (Trading and Development) Cooperative Federation Limited (hereinafter referred to as the Federation for the sake of brevity)for the purpose of trading of Tendupatta. 2.2 The applicant was the successful bidder in NIT No. T.P.2 Dated 01.11.2016 and accordingly entered into an agreement for sale of Tendupatta with the Federation for purchase of Tendupatta from Lot No. 1777 in four instalments. 2.3 The applicant had paid the price for two lots and taken the delivery of the Tendupatta relating to the first two lots. The Feder....
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....custody, the delivery of the goods was not given to the applicant since in case of joint custody, the delivery was to be given from the Godown. Please refer to Clause 6(b) of the contract, reproduced in the application. 3.7 The delivery of the goods was to be given only upon the payment of the amount of the due installment along with interest for the delay in payment from the stipulated date, if any. 3.8 Under the Sale of Goods Act, 1930. Section 23 states that in the case of sale of unascertained goods, the property in the goods passes on when it is appropriated to the contract. In this case, the goods are destroyed and therefore cannot be appropriated to the contract. Therefore, the property in the goods has not passed on to the applicant. 3.9 The goods were insured in the joint name of the Federation and the Applicant. Therefore, the Federation has insurable interest in the goods. Accordingly, the risk in the goods had not passed on to the applicant. 3.10 further, in terms of Section 8 of the Sale of Goods Act, 1930, in case of an agreement to sell, if the goods are destroyed prior to passing of the risk to the buyer, the agreement becomes avoidable. Since the risk h....
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....f goods or services or both undertaken or proposed to be undertaken by you, therefore, why not your application should be rejected being outside the purview of Advance Ruling. (c) Moreover, as per your submissions, if the goods under joint custody of yourself and the Federation, is not to be treated as supply, then explain the following :- i) what is the purpose and requirement to keep the said goods under joint custody of yourself and the Federation; ii) why you are a beneficiary in insurance of the said stock, if the supply is not complete: iii) why rent of the godown, in which said stock is stored, is payable by you: and iv) why interest is payable by you for delay in payment pertaining to the said stock, if the supply is not complete. 6.5. Further, in response to the queries raised during the Personal Hearing on 01.10.2020. the counsel for the applicant on 12.10.2020 submitted as under on email: "During the course of the hearing, the following queries were raised: I. As per clause (a) of Section 95 of GST Act, the Advance ruling means a decision provided by the Authority or the Appellate Authority for Advance Rul....
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....is assumed pre-condition is done away with, it becomes clear how subject matter of the questions listed in Section 97(2) get covered under an Advance Ruling as per Section 95(a) The definition of Advance Ruling contains the term "in relation to", which enlarges the scope of a provision. 1.3 The term "in relation to" is found in the erstwhile law relating to Central Excise Duty as well as Service Tax. This term has been interpreted and on the basis of the interpretations, the orders have been passed. One specific instance is the definition of Input in Cenvat Credit Rules, which has been much debated and contributed significantly to Central Excise and Service Tax disputes. 1.4 In the definition of inputs under Rule 2(l) of the Cenvat Credit Rules, 2004, term used is "in relation to", which was interpreted by the courts as having enlarged the definition. The text of the provision is as under: "2(l)" Input Service" means any service - (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly in or in relation to the manufacture of final products and clearance of final prod....
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....11. The illustrative list of activities relating to business in the inclusive definition of 'input service" as reproduced above, consists of accounting, auditing, financing, recruitment and quality control, coaching and training, computer, networking, credit rating, share registry, security. The credit of service tax paid on activities like coaching and training, credit rating, although not directly or indirectly related to manufacture of goods, is admissible as input service credit to a manufacturer of final products as well as to output service provider treating the same as activities in relation to business. In the light of the above, I am of the view that the canteen service provided within the factory premises of the appellants exclusively for the factory workers is an activity in relation to the business of the appellants, and hence can be regarded as "input service" within the ambit of Rule 2(l) (ii) of the Cenvat Credit Rules, 2004. In the present cases, the canteen facility, although not specifically stated in the list of activities in the definition of the "input service" under Rule 2(l) ibid yet it is an activity relating to the bus....
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....ay be made to 76 Corpus Juris Secundum at pages 620 and 621 where it is stated that the term "relate"' is also defined as meaning to bring into association or connection with. It has been clearly mentioned that "relating to" has been held to be equivalent to or synonymous with as to "concerning with" and "pertaining to". The expression "pertaining to" is an expression of expansion and not of contraction." (emphasis supplied) 1.8 In the matter of Collector of Central Excise Vs Solaris Chemtech Limited reported in 2007 (214) E.L.T. 481 (S.C.) the Apex Court referring to the Apex Court Judgement of Collector Central Excise v. Rajasthan State Chemical Works reported in 1991 (55) E.L.T. 444 (S.C.). stated that it has been held that any operation in the course of manufacture. if integrally connected with the operation which results in the emergence of manufactured goods, would come within the term "manufacture". This is because of the words used in Rule 57A, namely, "goods used in or in relation to the manufacture of the final products". The relevant extract from the order is as under: "8. In our view, there is no merit in this civil appeal filed by the Department....
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....ds" indicates the use of the input in the manufacture of the final product. The said expression normally covers the entire process of converting raw-materials into finished goods such as caustic soda, cement etc. However, the matter does not end with the said expression. The expression also covers inputs "used in relation to the manufacture of final products". It is interesting to note that the said expression, namely, "in relation to" also finds place in the extended definition of the word "manufacture" in Section 2(f) of the Central Excises and Salt Act, 1944 (for short, 'the said Act'). It is for this reason that this Court has repeatedly held that the expression "in relation to" must be given a wide connotation. The Explanation to Rule 57A shows an inclusive definition of the word "inputs". There fore, that is a dichotomy between inputs used in the manufacture of the final product and inputs used in relation to the manufacture of final products. The Department gave a narrow meaning to the word "used" in Rule 57A. The Department would have been right in saying that the input must be raw-material consumed in the manufacture of final product, however, in the present case, ....
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....under Rule 57A." 1.9 Thus, when we look at the scope of Advance Ruling, all activities, which are in relation to supply of goods or services would fall under the scope of the an Advance Ruling. Extending this proposition further, the questions covered u/s 97(2) do not merely relate to a supply but to activities of a supplier S.No. Provision Relation 1 Classification of any goods or services or both; The query of classification may be related to classification of a inward into capital Goods or Inputs. This question would be covered under this clause and is in relation to supply being made by the applicant, even though the inward supply is made by another supplier. 2 applicability of a notification issued under the provisions of this Act: Notification may be related to a matter which does not involve supply being made by the applicant, but be in relation to the supply being made by the applicant. 4 admissibility of input tax credit of tax paid or deemed to have been paid; Question relating to ITC cannot be on account of supply but can always be in relation to supply. 6 whether applicant is required to be registered; Question regarding l....
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....s not to render them fruitless or destroy any statutory provision. • The provision of one section cannot be used to render useless the other provision, unless the court, despite all its efforts, finds a way to reconcile the differences. 1.10.2. It is endeavored to find out which provision is more general in nature so as to construe the more general provision and exclude the specific one. The maxims Generalia Specialibus Non- Derogant and Generalia Specialibus Derogant catches the essence of the doctrine. The former means that general things do not derogate from special things, and the latter means that special things derogate from general things. 1.10.3 Further, this principle is also used to resolve conflicts between two separate acts and in the making of statutory orders and rules. But if a person has two remedies, one being general and the other being specific, they continue to hold good for the concerned person until he elects one of them. 1.10.4 After analyzing various case laws, the Courts have devised certain steps for the better applicability of the said doctrine- • Giving full effect to both the provisions and reducing the contrary nature....
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.... is on a matter in relation to supply. 1.12. The present application has been made u/s 97(2)(g), which states as under:- (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. 1.13 The ingredients of this provision are:- a) The matter should relate to an act done by the applicant; - b) The act should be in relation to any goods or service; c) the question should be whether such act results in supply: 1.14 it is very important to note that it is not stated in the provision that the supply should be made by the applicant. This fact is conspicuous by absence. The provision only states that the act "results in supply" but it does not stale that the act results in supply by the applicant. Thus, it means that there should he an act by applicant, such act should be in relation to a supply and that the act of the applicant should result in supply. 1.15. In this case, the applicant has accepted joint custody of the goods, that are yet to be paid for and the query is whether acceptance of such joint cust....
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....ered and sale of Tendupatta which has not been paid for; d. In case Tendupatta is not sold under the first tender after cancellation of the agreement with the applicant (hereinafter referred to as the subsequent tender), recovery of the agreed price from the applicant; e. In case the Tendupatta is sold under the subsequent lender, the proceeds realized shall be adjusted against the amount receivable from the applicant; f. If the proceeds from the subsequent tender is in excess of the amount due from the applicant, such excess shall be paid to the applicant: g. If the proceeds from the subsequent tender is lesser than the amount due from the applicant, such shortage shall he recovered from the applicant as land revenue; h. If the proceeds from the subsequent tender is in excess of the amount due from the applicant, the federation shall have the right to retain such excess realization and the such excess shall be paid to the applicant; i. All the expenditure incurred on the collection of the loss amount by federation shall be borne by the applicant; and j. The federation shall recover all penalties levied and compensation....
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....n. The relavant clause is as under: 2.3 On the whole, the agreement bound the applicant to pay the agreed amount along with the interest on any delay in payment, charges for loading and unloading at the godown and godown rent. In the event that the applicant was unable to make payment of the interest and charges, the Tendupatta was not to be delivered in the applicant and on expiry or termination of the agreement, the amount of agreed sale value and charges were to be recovered from the sale price of the Tendupatta vide the subsequent tender. The agreement did not give an option to the applicant to pay any sum on account of breach of the contract and to exit the contract. 2.4. The conditions regarding termination of the agreement are stated in clause 14(1) of the agreement and state that in case of failure to pay the installment in time or violation of any other condition, the Federation may cancel the agreement. Once the agreement is terminated, the Federation has the rights given in Clause 14(III), which include recovery of loss to the Federation. 3. Coming to the specific queries in the Show Cause Notice, we submit as under: 3.1 What is the purpose and requirement to....
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....as switched with another lot or any replacement of the lot was made by miscreants, without the knowledge of the applicant, there was no way for the applicant to ascertain this fact from a visual inspection of the goods stored. Therefore, the Federation, to ensure that there was no such claim by the applicant, the Federation gave symbolic custody by providing joint custody. From the above averments, read with the extract of the agreement between the applicant and the Federation, it is dear that till such time as all the conditions of the agreement were not complied with the goods were treated to be delivered nr sold to the applicant and therefore, the identified goods were kept in the godown allotted by the Federation, under joint lock but control of the Federation. 3.2. Why you are a beneficiary in insurance of the said stock, if the supply is not complete; 3.2.1. At the outset, the applicant wishes to clarify that the applicant was not the beneficiary of the insurance claim of the Tendupatta stored in the godown. The beneficiary of the insurance claim was the federation. The relevant clause and the reason are explained herein below. 3.2.2. As per the agreement, where t....
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....The text is as under: 3.3.2 This storage in the godown was not free of cost, but attracted a rent of Rs. 4/- per bag per month. This rent and the method of computation of rent was duly provided for in the agreement. In this regard, kindly see Clause 6(B)(4)(I) of the agreement, extract of which is reproduced hereunder for ready reference ; Computation of Rent : The control over the Tendupatta in the godown was with the Federation in terms of Clause 6(B)(5). The text of the provision is as under: 3.3.3. If the applicant did not want to store the goods in the allotted godown, then the applicant had to pay rent computed (a: Rs. 4/- bag per month for a period of 8 months and then store the goods in another godown under the double. Lock. In this regard, kindly see para 6(B), the relevant extract of which is as under: From the above averments, read with the extract of the agreement between the applicant and the Federation, it is clear that facility to pay for the Tendupatta at a later date was allowed by the Federation on the condition that the Tendupatta in the meantime shall be stored under double lock and under the control of the Federation, after due insuranc....
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.... payable by the applicant, of which is as under: From the above averments, read with the extract of the agreement between the applicant and the Federation, it is amply clear that the payment of interest was not dependent on the sale being made by the Federation. Even if the sale was not made to the applicant the applicant was bound in terms of the agreement to pay interest for delay in payment, which could be for the installment amount, godown charges or insurance claim." 7. Admissibility of the application: 7.1. The applicant wishes to question whether any particular thing done by the applicant, i.e. taking joint custody, with respect to any goods, i.e. tendupatta, amounts to or results in a supply of goods, i.e. the tendupatta taken in joint custody. 7.2. Further, the applicant also wishes to know whether in the given circumstances of the case, where the goods are destroyed by tire before being delivered under an agreement to sell, can there be "Supply" within the meaning of Section 7 of the GST Act after the destruction of the goods by fire? 7.3. There can be no dispute about submission of the applicant regarding eligibility of an applicant to raise a question for....
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....hether applicant is required to be registered. Question in 97(2)(d) is purely related to an inward supply while the questions 97(2)(e) and (f) may be with respect to an inward supply covered under RCM too. 7.10 The definition states that the question should be "in relation to supply" and not about supply. There is nothing in the text of the section that states that the question can only be about supply. Once this assumed pre-condition is done away with, it becomes clear how subject matter of the questions listed in Section 97(2) get covered under an Advance Ruling as per Section 95(a). The definition of Advance Ruling contains the term "in relation to", which enlarges the scope of a provision. 7.11. Clearly the provisions point towards the fact that an Application for Advance Ruling is not restricted only to goods or services being supplied, but it is open to everybody, so long as it is in relation to supply of goods and services by the applicant and is covered u/s 97(2). 7.12. The definition states that the question should be in relation to supply and not about supply, There is nothing in the text of the section that states that the question can only he about supply. Once....
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....n such joint custody till such time as the payment for the Tendupatta is not made or till the end of the period of contract, along with interest in case of delay in payment beyond the stipulated time. The query of the applicant is whether the act of taking joint custody of Tendupatta results in a supply of Tenduptalia. In terms of section 97(2)(g), the applicant wishes to question whether:- - any particular thing done by the applicant, i.e. taking joint custody. - with respect to any goods, i.e. tendupatta, - amounts to or results in a supply of goods, i.e. the tendupatta taken in joint custody. Since the applicant is engaged in the business of supply of Tendupatta therefore, the query is in relation to supply made by him. 7.16. Any Advance Ruling that is sought is for the correct compliance under law and is aimed at avoidance of the disputes. Once it is clear that inward supply is also covered under the term supply for the purpose of an Advance Ruling, the transaction of inward receipt of goods or services is open for the recipient to include in an Advance Ruling Application. Further, interpretation of the supplier is not determinative of the corre....
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....have the right to take sole custody of goods on account of non-performance of a covenant of the agreement between the buyer and seller. The joint custody is only till the completion of the agreement period. If payment is not made till then, the applicant loses all rights under the agreement, it has to be therefore ascertained whether supply has happened upon granting joint custody of the goods to the applicant. 8.6. The definition of supply under the GST act is an inclusive definition. it defines supply as including all forms of supply or goods. Supply is an activity, including inactivity in case of supply of service, as per Schedule II to the GST Act. Supply presupposes a supplier, defined in section 2(105), a recipient, defined in section 2(93). consideration defined in section 2(31) and an activity. The activities that have been treated to be a supply in the definition are sale, transfer, barter, exchange, licence, rental, lease or disposal. The dictionary meaning of Supply is to make (something needed or wanted) available to someone. This definition has only the consideration limb missing in it. It may thus be inferred that supply, so far as goods are concerned involves move....
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.... exchange, license, rental, lease or disposal shall give rise to supply. This provision seeks to include instances where consideration has been received under an agreement to sale, transfer, barter, exchange, license, rental, lease or disposal. In case of goods, advance for supply has been specifically exempted, while in case of supply of service, advance for supply is taxed upon receipt of the advance. Thus, this phrase "agreed to be made" does not mean "agreement sell" is also a supply, Agreement to sell becomes a supply only upon the sale of the goods, since the definition of Supply includes Sale. 8.11. The Applicant slated during lime of personal hearing that "3.5 ........since the transaction relates to future goods, as per Section 6 of the Sale of Goods Act, 1930. the agreement is in the nature of an agreement to sell." In the opinion of this Authority, to decide whether there is supply of the goods kept in warehouse in joint custody, it is not relevant that the Agreement is in the nature of an agreement to sell'. However in this case since the subject matter of the sale was destroyed before the agreement to sell culminated into sale, this dispute has come ....
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....ctive delivery, and the transaction of supply of goods is treated as completed. However, this is a case of the Agreement to Sell, which could not be completed on account of destruction of the goods. The delivery was not given to the applicant till the destruction of the goods is not in dispute, therefore, it becomes an important consideration. 8.14. As per Para 6.25(3.7) of personal hearing the Applicant's submission reads as under: "The delivery of the goods was to be given only upon the payment of the amount of the due installment along with interest for the delay in payment from the stipulated date, if any." 8.15. The above Para itself indicate that the transaction of supply was not complete, since the installment due and the interest computed for the delay in payment from the due date was not paid. 8.16. The term "sale" amounts to supply as per the definition of Supply. In this case, the nature of supply is a transaction between the applicant and the federation which relates to sale of goods. Therefore, to ascertain whether supply has taken place, we have to ascertain whether sale has taken place. Accordingly, it is necessary that the transaction be ana....
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.... the applicant as per the terms of the contract between the Federation and the applicant. 8.21. The applicant has furnished copy of the Insurance Cover Note of the Insurance of the Tendupatta that was held in the joint custody by the applicant and the federation. From a perusal of the agreement and the cover note, it is seen that the not only the federation is the beneficiary of the insurance claim, the policy is also in the name of the Federation. The Federation may have become the beneficiary of the insurance claim even after having transferred the property in goods to the applicant, but for obtaining insurance policy in joint name, it is essential that the person entering into the contract with the Insurer should have insurable interest in the goods. Until and unless the risk is with the Federation, the Federation would not have insurable interest in the goods after sale. The fact that the federation has obtained insurance in its name along with the applicant, points to the fact that the risk in goods lay with the Federation. Section 26 of the Sale of Goods Act, 1930, states that the risk in goods passes with the transfer of the property in goods and thus an inference is draw....
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....nt to payment of the IInd instalment. The Delivery Note also contains the particulars of the payment made for the IInd instalment. In the case of the 3rd instalment of the lot. invoice has not been issued. Also, letter for delivery of the 3rd Instalment of Lot No. 1777 has also not been issued. It is therefore clear that the invoice was issued along with the delivery of tendupatta upon the payment of the amount due as per the instalment. The fact that the invoice was not issued indicates that the sale had not been made as per the Federation and also delivery was given to the applicant. 8.26. Conduct of the parties co a transaction, prior to dispute between the parties is an important aide to interpretation of the covenants of agreement. The conduct of the Federation in not issuing Certificate of Sale, Invoice and Delivery Note for the 3rd installment of the Lot No. 1777 that was burnt under Joint Custody clearly shows that as per the agreement of the Federation and the Applicant, the delivery of the goods and the issue of invoice for sale was only after the payment of the installment due and that goods were considered to be sold on alter the receipt of the payment. 8.27. D....
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....ed before the ownership and risk passes to the buyer. This rule is based on the ground of impossibility of performance. 8.32 From the above discussion, it may he concluded that: a) upon acceptance of the quality of the Tendupatta. they were kept under Joint Custody of the Federation and the applicant. However, as per the terms of the agreement between the parties, the delivery of the Tendupatta was to be given only upon payment of the installment due. In case of delay in payment of the instalment, the amount of interest for the period of default was also to be paid before the delivery of the Tendupatta. Once the delivery was given, invoice was also concurrently issued for the value of the goods delivered; b) Since the sale was that of future goods, in the absence of the appropriation of the goods to the contract, the property in the goods did not pass to the applicant prior to the sale. Therefore, sale of Tendupatta in joint custody of the Federation and the applicant did not take place prior to the destruction of the Tendupatta. 8.33 Principles of interpretation of Statutes. Deeds and Documents refer to an absurdity Limit, which states that a statute cannot....
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....ेता के पà¥à¤°à¤¤à¤¿à¤¨à¤¿à¤§à¤¿ को समसà¥à¤¤ संगà¥à¤°à¤¹à¤¿à¤¤ तेंदू पतà¥à¤¤à¤¾ संगà¥à¤°à¤¹à¤£ के 48 घंटे के à¤à¥€à¤¤à¤° हरी अवसà¥à¤¥à¤¾ में परिदान दिया जायेगा ।........ Document 2 "(ब) कà¥à¤°à¥‡à¤¤à¤¾ को गोदाम से तेंदà¥à¤ªà¤¤à¥à¤¤à¤¾ परिदान की सà¥à¤µà¤¿à¤¦à¤¹à¤² दिठजाने की सà¥à¤¥à¤¿à¤¤à¤¿ में उसे पà¥à¤°à¤¬à¤‚ध संचालक, जिला यूनियन दà¥à¤µà¤¾à¤°à¤¾ 29.04.2017 à....
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....¤ किया जा सकेगा। " 6(स) (1) कà¥à¤°à¥‡à¤¤à¤¾ तेंदà¥à¤ªà¤¤à¥à¤¤à¥‡ का कंडिका कà¥à¤°à¤®à¤¾à¤‚क 6(B) के अनà¥à¤¸à¤¾à¤° आदेशित / अनà¥à¤®à¥‹à¤¦à¤¿à¤¤ गोदामों से परिदान लेगा तथा वह गोदम के अंदर से बोरा हटाने का समसà¥à¤¤ वà¥à¤¯à¤¯ सà¥à¤µà¤¯à¤‚ वहन करेगा। कà¥à¤°à¥‡à¤¤à¤¾ को पतà¥à¤¤à¥‹à¤‚ का परिदान केवल तà¤à¥€ दिया जायेगा जब कि....
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.... / परिपालन नहीं किया जाता है, तो पतà¥à¤¤à¥‹à¤‚ को परिदतà¥à¤¤ तथ कà¥à¤°à¤¯ किया नहीं समà¤à¤¾ जाà¤à¤—ा।" Document 6 '9. विकà¥à¤°à¤¯ पà¥à¤°à¤®à¤¾à¤£ पतà¥à¤° जारी करना संघ या उसके दà¥à¤µà¤¾à¤°à¤¾ पà¥à¤°à¤¾à¤§à¤¿à¤•à¥ƒà¤¤ अधिकारी या वन मंदालाधिकारी कà¥à¤°à¥‡à¤¤à¤¾ को तेंदà¥à¤ªà¤¤à¥à¤¤à¥‹à¤‚ के परिदान के पशà¥à¤šà¤¾à¤¤ मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ तें....
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....ाम में तथा à¤à¤¸à¤¾ गोदाम under joint lock for उपलबà¥à¤§ न कराये जाने की सà¥à¤¥à¤¿à¤¤à¤¿ their safety. में पà¥à¤°à¤¬à¤‚ध संचालक जिला यूनियन अथवा उनके दà¥à¤µà¤¾à¤°à¤¾ इस हेतॠपà¥à¤°à¤¾à¤§à¤¿à¤•à¥ƒà¤¤ अधिकारी दà¥à¤µà¤¾à¤°à¤¾ इस उदà¥à¤¦à¥‡à¤¶à¥à¤¯ के लिठअनà¥à¤®à¥‹à¤¦à¤¿à¤¤ अपने गोदाम में दोहरे ताले में निमà¥à¤¨ शरà¥à¤¤à¥‹à¤‚ पर निरापद रखन....
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....ेगा जब कि देय राशि के विलमà¥à¤¬à¤¿à¤¤ à¤à¥à¤—à¥à¤¤à¤¾à¤¨ की सà¥à¤¥à¤¿à¤¤à¤¿ में बà¥à¤¯à¤¾à¤œ सहित पूरà¥à¤£ à¤à¥à¤—तान उसके दà¥à¤µà¤¾à¤°à¤¾ कर दिया गया है।" of delay in payment, interest was paid along with the sum due. " (इ) कà¥à¤°à¥‡à¤¤à¤¾ को उसके दà¥à¤µà¤¾à¤°à¤¾ कà¥à¤°à¤¯ किये The goods were not गठतेंदूपतà¥à¤¤à¥‡ को गोदामों से केवल delivered or sold to करार की अवधि में ही हटाने का the a....
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....¤…धिकारी या is to be issued for वन मंदालाधिकारी कà¥à¤°à¥‡à¤¤à¤¾ को goods sold. तेंदà¥à¤ªà¤¤à¥à¤¤à¥‹à¤‚ के परिदान के पशà¥à¤šà¤¾à¤¤ मधà¥à¤¯à¤ªà¥à¤°à¤¦à¥‡à¤¶ तेंदूपतà¥à¤¤à¤¾ (वà¥à¤¯à¤¾à¤ªà¤¾à¤° विनयमन) नियमावली, 1966 के अंतरà¥à¤—त पà¥à¤°à¤¾à¤µà¤§à¤¾à¤¨à¤¿à¤¤ पà¥à¤°à¤¾à¤°à¥‚प "ठ" में उसका विकà¥à¤°à¤¯ पà¥à¤°à¤®à¤¾à¤£ पतà¥à¤° पà¥à¤°à¤¦à¤¾à¤¨ करेगा।" Document 11 S.No 7. 8. 9. Term of the agreement "5(IV) संगà¥à¤....
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....¤²à¥‡ निमà¥à¤¨ शरà¥à¤¤à¥‹à¤‚ परनिरापदरख की सà¥à¤µà¤¿à¤§à¤¾à¤¦à¥€à¤œà¤¾à¤¸à¤•à¥‡à¤—ी। *6 (ब) (1).. कà¥à¤°à¥‡à¤¤à¤¾à¤¦à¥à¤µà¤¾à¤°à¤¾à¤•à¤¿à¤¸à¥€ किशà¥à¤¤à¤•à¥€à¤¦à¥‡à¤¯ तिथिकेपूरà¥à¤µà¤‰à¤¸à¤•à¤¿à¤¶à¥à¤¤à¤•à¥€à¤¨à¥€à¤šà¥‡à¤¦à¤°à¥à¤¶à¤¾à¤¯à¥‡ अनà¥à¤¸à¤¾à¤° आंशिकराशिà¤à¤µà¤®à¤‰à¤¸à¤ªà¤°à¤¦à¥‡ यसमसà¥à¤¤à¤•à¤° आदिजमाकरजमाकी गईराशिके अनà¥à¤ªà¤¾à¤¤à¤®à¥‡à¤‚ पतà¥à¤¤à¥‡à¤•à¤¾à¤ªà¤°à¤¿à¤¦à¤¾à¤¨ पà¥à¤°à¤¾à¤ªà¥à¤¤à¤•à¤¿à....
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....¯à¥‡à¤— à¤à¤¤à¥‡à¤‚दूपतà¥à¤¤à¥‡à¤•à¥‹à¤—ोदामों से केवलकरार की अवधि मेंहीहटाने का अधिकारहैत थकरार अवधिसमापà¥à¤¤à¤¹à¥‹à¤¨à¥‡à¤ªà¤°à¤‰à¤¸à¤•à¤¾ तेंदà¥à¤ªà¤¤à¥‹à¤‚ कीशेषमातà¥à¤°à¤ªà¤°à¤•à¥‹à¤ˆ अधिका रनहीं होगातथाà¤à¤¸à¤¾à¤¤à¥‡à¤‚दà¥à¤ªà¤¤à¥à¤¤à¤¾à¤¸à¤‚घकी संपतà¥à¤¤à¤¿à¤¬à¤¨à¤—यामानाजाà¤à¤—ा... 10. करारनामेका अनà¥à¤ªà¤¾à¤²à¤¨ - ....
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.... the In case of non- compliance of the terms and conditions of the contract in toto, the Tendupatta shall be deemed not to have been delivered or sold. Sale letter certificate is to be issued for goods sold. Document 13 "5(IV) . इस पà¥à¤°à¤•à¤¾à¤° आवेदन पà¥à¤°à¤¸à¥à¤¤à¥à¤¤ किये जाने पर वरà¥à¤£à¤¿à¤¤ तेंदू पतà¥à¤¤à¥‡ का निरिकà¥à¤·à¤£ उप वन मंडलाधिकारी या वन मंडलाधिकारी दà¥à¤µà¤¾à¤°à¤¾ अधिकृत | किसी अनà¥à¤¯ अधिकारी के दà¥à¤µà¤¾à¤°à¤¾ किया जावेगा जो पà¥à¤°à¤¸à¥à¤¤à¥à¤¤ तà....
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....˜ मà¥à¤–à¥à¤¯à¤¾à¤²à¤¯ हेतà¥) दà¥à¤µà¤¾à¤°à¤¾ निमà¥à¤¨ तिथियों को या उसके पूरà¥à¤µ करेगा। किशà¥à¤¤ | किशà¥à¤¤à¥‹à¤‚ कि तिथि पà¥à¤°à¤¥à¤® दà¥à¤µà¤¿à¤¤à¥€à¤¯ 05.10.2017 23.11.2017 तृतीय 05.01.2018 चतà¥à¤°à¥à¤¥ 23.02.2018 कà¥à¤°à¥‡à¤¤à¤¾ दà¥à¤µà¤¾à¤°à¤¾ किसी किशà¥à¤¤ की देय तिथि के पूरà¥à¤µ उस किशà¥à¤¤ की नीचे दरà¥à¤¶à¤¾à¤ अनà¥à¤¸à¤¾à¤° आंशित राशि à¤à¤µà¤‚ उस पर देय सà....
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....ध न कराये जाने की सà¥à¤¥à¤¿à¤¤à¤¿ में पà¥à¤°à¤¬à¤‚ध संचालक जिला यूनियन अथवा उनके दà¥à¤µà¤¾à¤°à¤¾ इस हेतॠपà¥à¤°à¤¾à¤§à¤¿à¤•à¥ƒà¤¤ अधिकारी दà¥à¤µà¤¾à¤°à¤¾ इस उदà¥à¤¦à¥‡à¤¶à¥à¤¯ के लिठअनà¥à¤®à¥‹à¤¦à¤¿à¤¤ अपने गोदाम में दोहरे ताले में निमà¥à¤¨ शरà¥à¤¤à¥‹à¤‚ पर निरापद रखने की सà¥à¤µà¤¿à¤§à¤¾ दी जा सकेगी | Document 17 "6 (ब) परनà¥à¤¤à....
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....ेगा। कà¥à¤°à¥‡à¤¤à¤¾ को पतà¥à¤¤à¥‹à¤‚ का परिदान केवल तà¤à¥€ दिया जायेगा जब कि देय राशि के विलमà¥à¤¬à¤¿à¤¤ à¤à¥à¤—तान की सà¥à¤¥à¤¿à¤¤à¤¿ में बà¥à¤¯à¤¾à¤œ सहित, पूरà¥à¤£ à¤à¥à¤—तान उसके दà¥à¤µà¤¾à¤°à¤¾ कर दिया गया है।" Document 19 “6 (अ) (III) : कà¥à¤°à¥‡à¤¤à¤¾ दà¥à¤µà¤¾à¤°à¤¾ उप कणà¥à¤¡à¤¿à¤•à¤¾ (1) के अनà¥à¤¸à¤¾à¤° देय राशी à¤à¤µà¤‚ आवेदन पतà¥à¤° दिनाà¤....
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....¤¿à¤¯à¤¨ अथवा उनके दà¥à¤µà¤¾à¤°à¤¾ इस हेतॠपà¥à¤°à¤¾à¤§à¤¿à¤•à¥ƒà¤¤ अधिकारी दà¥à¤µà¤¾à¤°à¤¾ इस उदà¥à¤¦à¥‡à¤¶à¥à¤¯ के लिठअनà¥à¤®à¥‹à¤¦à¤¿à¤¤ अपने गोदाम में, दोहरे ताले में निमà¥à¤¨ शरà¥à¤¤à¥‹à¤‚ पर निरापद रखने की सà¥à¤µà¤¿à¤§à¤¾ दी जा सकेगी। . Document 21 6(ब) (5) तेंदà¥à¤ªà¤¤à¥à¤¤à¤¾ कà¥à¤°à¥‡à¤¤à¤¾ कि अà¤à¤¿à¤°à¤•à¥à¤·à¤¾, देखरेख, परà¥à¤¯à¤µà¥‡à¤•à¥à¤·à¤£ तथा à....
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....¤•à¤¿à¤¯à¤¾ गया है। तथा गोदाम में रखे तेंदूपतà¥à¤¤à¥‡ के उस सà¥à¤•à¤‚ध का जो संघ के पकà¥à¤· में शरà¥à¤¤ कà¥à¤°à¤®à¤¾à¤‚क 14 (III) (ब) के अधीन अधिरहित किया गया है का विकà¥à¤°à¤¯ करने और हानि की वसूली करने ...... Document 24 Requirement to obtain insurance: 6(ब) (6) "कà¥à¤°à¥‡à¤¤à¤¾ को गोदाम के अनà¥à¤¦à¤° रखे गठतेंदूपतà¥à¤¤à¥‡ का बीमा समसà....
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....¤šà¤¾à¤²à¤• जिला यूनियन के कारà¥à¤¯à¤¾à¤²à¤¯ में पà¥à¤°à¤¸à¥à¤¤à¥à¤¤ न करने पर यह मान लिया जावेगा कि कà¥à¤°à¥‡à¤¤à¤¾ संगà¥à¤°à¤¹à¤£ केंदà¥à¤° से तेंदà¥à¤ªà¤¤à¥à¤¤à¤¾ मà¥à¤•à¥à¤¤ नहीं कराना चाहता है à¤à¤µà¤‚ तब उसे तेंदूपतà¥à¤¤à¥‡ का गोदाम से ही निरà¥à¤§à¤¾à¤°à¤¿à¤¤ रीति से परिदान दिया जावेगा| Document 26 "6 (ब) (4) (11) किराये कà....
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.... यदि कà¥à¤°à¥‡à¤¤à¤¾ उस आदेशित गोदाम में तेंदू पतà¥à¤¤à¥‡ का à¤à¤£à¥à¤¡à¤¾à¤°à¤£ करने का इचà¥à¤›à¥à¤• नहीं है तो वह पà¥à¤°à¤¬à¤‚ध संचालक जिला यूनियन दà¥à¤µà¤¾à¤°à¤¾ आदेशित संघ / समिति / विà¤à¤¾à¤—ीय गोदाम की कà¥à¤°à¥‡à¤¤à¤¾ को आवंटित à¤à¤£à¥à¤¡à¤¾à¤°à¤£ कà¥à¤·à¤®à¤¤à¤¾ के आधार पर 4/- रूपठपà¥à¤°à¤¤à¤¿ वासà¥à¤¤à¤µà¤¿à¤• बोरा पà¥à¤°à¤....