Supreme Court (SC) Judgements on Indian Contract Act, 1872

By an agreement dated 3.7.1973 the respondent sold two plots to the appellant for a consideration of Rs. 15,000. By another agreement, entered into between the parties on the same day, the appellant agreed to reconvey the said proper- ties to the respondent against payment of Rs. 15,000 within two y.

C.E.S.C. Ltd. Vs. Subhash Chandra Bose & Ors [1991] INSC 297 (15 November 1991)

Judgement Date : november/1991, Citation : 1991 Latest Caselaw 297 SC

Byram Pestonji Gariwala Vs. Union Bank of India & Ors [1991] INSC 247 (20 September 1991)

Judgement Date : september/1991, Citation : 1991 Latest Caselaw 247 SC

Before this Court, the appellant-defendant challenged the judgment of the High Court which held that the decree made against the defendant 'in terms of a compromise in writing and signed by the counsel representing the parties was valid and binding on the parties, and that in the ab- sence of an.

K.Nagamalleshwara Rao & Ors Vs. State of Andhra Pradesh [1991] INSC 74 (14 March 1991)

Judgement Date : march/1991, Citation : 1991 Latest Caselaw 74 SC

The 4 appellants along with 11 others were tried for murder and for causing injuries. The learned sessions judge while acquitting all others of all the charges, convicted A- 1, A-2, A-5 and A-1 on different counts. The sentences awarded to them under various charges including the sentence of life im.

Delhi Transport Corporation Vs. D.T.C. Mazdoor Congress [1990] INSC 268 (4 September 1990)

Judgement Date : september/1990, Citation : 1990 Latest Caselaw 268 SC

Respondents No. 2 to 4, regular employees of the appel- lant Delhi Transport Corporation, were served with termina- tion notices under Regulation 9(b) of the Delhi Road Trans- port Authority (Conditions of Appointment & Service) Regula- tions, 1952 by the appellant Corporation on the ground that.

Ramzan Vs. Smt. Hussaini [1989] INSC 359 (24 November 1989)

Judgement Date : november/1989, Citation : 1989 Latest Caselaw 359 SC

The period of limitation of three years for specific performance of a contract begins to run under the third column of Article 54 of the Limitation Act, 1963 from the date fixed for the performance, or, if no such date is fixed, when the plaintiff has notice that performance is refused. Under an.

Mahabir Kishore & Ors Vs. State of Madhya Pradesh [1989] INSC 215 (31 July 1989)

Judgement Date : july/1989, Citation : 1989 Latest Caselaw 215 SC

The appellant firm was allotted contracts for manufacture and sale of liquor for the year 1959 and for the subsequent periods from 1.1. 1960 to 31.3.1961 for Rs.2,56,200 and Rs.4,71,900 respectively by the M.P. Govt. who also charged 7-1/2% over the auction money as mahua and fuel cess. As writ peti.

Raipur Development Authority Vs. Chokhamal Contractors [1989] INSC 178 (4 May 1989)

Judgement Date : may/1989, Citation : 1989 Latest Caselaw 178 SC

The common question arising in the instant cases which was referred to this larger Bench is whether an award passed under the provisions of the Arbitration Act, 1940 is liable either to be remitted under section 16(1)(c) of the Act or liable to be set aside under section 30(c) thereof merely on the.

A.B.C. Laminart Pvt. Ltd. & ANR Vs. A.P. Agencies, Salem [1989] INSC 85 (13 March 1989)

Judgement Date : march/1989, Citation : 1989 Latest Caselaw 85 SC

The first appellant is a manufacturer and supplier of metallic yarn under the name and style "Raplon Mettal ic Yarn" having its registered office at Udyognagar, Mohamad a- bad, Gujarat within the jurisdiction of the civil court at Kaira. The second appellant is the sister concern of t he f.

Salonah Tea Company Ltd Vs. Superintendent of Taxes Nowgong & Ors [1987] INSC 386 (18 December 1987)

Judgement Date : december/1987, Citation : 1987 Latest Caselaw 385 SC

The Assam Taxation (on Goods Carried by Road or Inland Water-ways) Act,1954 was struck down as ultra vires the Constitution in Atiabari Tea Co. Lld. v. State of Assam, AIR 1961 SC 232. A new Act was thereafter passed which received the President's assent on April 6, 1961. The High Court declared.

Commissioner of Sales Tax, U.P. Vs. Auriaya Chamber of Commerce, Allahabad [1986] INSC 71 (10 April 1986)

Judgement Date : april/1986, Citation : 1986 Latest Caselaw 71 SC

The proviso to s. 29 of the U.P. Sales Tax Act 1948 provides that no claim to the refund of any tax or other amount paid under the Act shall be allowed unless it was made within 24 months from the date on which the order for assessment was passed or within 12 months of the final order passed in appe.

Central Inland Water Transportcorporation Ltd. & ANR Vs. Brojo Nath Ganguly & ANR [1986] INSC 64 (6 April 1986)

Judgement Date : april/1986, Citation : 1986 Latest Caselaw 64 SC

The Central Inland Water Transport Corporation which was incorporated on February 22, 1967 is a company owned by the Government of India and the State Governments of West Bengal and Assam. It is a Government company within the meaning of section 617 of the Companies Act, 1956. The Memorandum of Asso.

State Bank of India Vs. Saksaria Sugar Mills Ltd. & Ors [1986] INSC 17 (14 February 1986)

Judgement Date : february/1986, Citation : 1986 Latest Caselaw 17 SC

The Sugar Undertakings (Taking over of Management) Act, 1978, by Clause (b) of section 7(1) empowers the Central Government to issue a notification declaring that the operation of all or any of the contracts, assurances of property, agreements, settlements, awards, standing orders or other instrumen.

Balkrishan Gupta & Ors Vs. Swadeshi Polytex Ltd. & ANR [1985] INSC 22 (12 February 1985)

Judgement Date : february/1985, Citation : 1985 Latest Caselaw 22 SC

Section 169 (1) of the Companies Act provides that the Board of directors of a company shall, on the requisition of such number of members of the company as is specified in sub-section (4), forthwith proceed duly to call an extraordinary general meeting of the company, Sub-section 4(a) says that the.

Union of India Vs. Mohd. Nizam [1979] INSC 212 (18 October 1979)

Judgement Date : october/1979, Citation : 1979 Latest Caselaw 212 SC

The respondent filed a suit for the recovery of a sum of Rs. 1606-8-0 being the value of V.P. article paid by the addressee in Pakistan to that Government for transmission to India. Due to the suspension of the money order service between Pakistan and India after 19-9-49, the amount was not sent by.

Govindbhai Gordhanbhai Patel & Ors Vs. Gulam Abbas Mulla Allibhai & Ors [1976] INSC 336 (17 December 1976)

Judgement Date : december/1976, Citation : 1976 Latest Caselaw 336 SC

The respondents agreed to sell their agricultural land to the appellants. The title deeds and possession of the land were given to the appellants and both parties jointly applied to the District Deputy Collector, Thana Prant, under s. 63 of the Bombay Tenancy and Agricultural Lands Act, 1948, seekin.

State of Kerala Vs. General Manager, Southern Railway, Madras [1976] INSC 203 (30 August 1976)

Judgement Date : august/1976, Citation : 1976 Latest Caselaw 203 SC

The appellant booked rice for being transported by train, from Bareilly railway station to Trivandrum railway station. On delivery, the rice was found to be damaged and short in quantity. The appellant claimed damages from the respondent, who resisted the claim on the grounds that the suit was not m.

Union of India Vs. Steel Stock Holders' Syndicate, Poona [1976] INSC 38 (1 March 1976)

Judgement Date : march/1976, Citation : 1976 Latest Caselaw 38 SC

A consignment of iron goods was booked by the respondent by rail on December 15, 1961. The due date of delivery under the contract or usage of the railways was December 25, 1961. As the goods were diverted, they were actually delivered on July 21, 1962. The respondent filed a suit for damages allegi.

Afsar Sheikh & ANR Vs. Soleman Bibi & Ors [1975] INSC 270 (6 November 1975)

Judgement Date : november/1975, Citation : 1975 Latest Caselaw 268 SC

The predecessor-in-interest of the respondents filed a suit for a declaration that the Hiba-bil-Ewaz executed by him was void and inoperative due to fraud and misrepresentation proceeding from the appellant (donee), the allegation being that the appellant represented it to be a deed of cancellation.

Mandyala Govindu & Co. Vs. Commissioner of Income Tax, Andhra Pradesh [1975] INSC 240 (6 October 1975)

Judgement Date : october/1975, Citation : 1975 Latest Caselaw 238 SC

The appellant assessee is a firm, having three Partners and one minor admitted to the benefits of the partnership. One of the partners has 31% share and the remaining two partners and the minor have 23% share each in the profit of the firm but the partnership deed is silent about their shares in.

D. Cawasji & Co. Vs. The State of Mysore & ANR [1974] INSC 216 (29 October 1974)

Judgement Date : october/1974, Citation : 1974 Latest Caselaw 214 SC

The appellants paid certain amounts to the government as excise duty and education cess for the years 1951-52 to 1965-66 in one case and from 1951-52 to 1961-62 in the other. The High Court struck down the provisions of the relevant Acts as unconstitutional. In writ petitions before the High Court c.

Murlidhar Agarwal & ANR Vs. State of U.P. & Ors [1974] INSC 128 (26 July 1974)

Judgement Date : july/1974, Citation : 1974 Latest Caselaw 126 SC

The Additional District Magistrate passed an order for eviction against tenant on an application by the landlord under Section 7A of the Act. On revision, the Additional Commissioner confirmed the order of eviction. The State Government in exercise of its revisional powers under section 7F set aside.

Trustees of Port of Bombay Vs. The Premier Automobiles Ltd. & ANR [1974] INSC 35 (15 February 1974)

Judgement Date : february/1974, Citation : 1974 Latest Caselaw 35 SC

The first plaintiff became entitled to claim a consignment of 53 bundles of mild steel plates dispatched by a Japanese exporter to be delivered at the port of Bombay. The goods were discharged in the docks on 12th September 1959, into the custody of the Bombay Port Trust, the appellant. The goods we.

Nathulal Vs. Phoolchand [1969] INSC 291 (16 October 1969)

Judgement Date : october/1969, Citation : 1969 Latest Caselaw 291 SC

The appellant agreed in writing to sell a ginning factory situated in Madhya Pradesh and the agricultural land on which it stood, to the respondent for a sum off Rs. 43,077. The land in question stood entered in the revenue records in the name of the appellant's brother. The respondent made p.

Tilokchand Motichand & Ors Vs. H.B. Munshi & ANR [1968] INSC 289 (22 November 1968)

Judgement Date : november/1968, Citation : 1968 Latest Caselaw 289 SC

The sales tax authorities directed that the sum realised as sales tax by the petitioners from their customers and paid over to the State should be refunded to the petitioners on condition that the petitioners passed on the amounts to their customers. Since the petitioners did not fulfil the conditio.

Rama Shankar Singh & ANR Vs. Mst. Shyamlata Devi & Ors [1968] INSC 243 (10 October 1968)

Judgement Date : october/1968, Citation : 1968 Latest Caselaw 243 SC

The plaintiffs defendants 5 to 7 and the ancestor of defendants 8 to 13 leased the forest rights in theft villages to defendants 1 and 2 at an annual rental. The deed mentioned the share of each lessee and the annual rent for the purpose of indicating what amount would be contributed by each .of the.

Loonkaran Sethiya Vs. State Bank of Jaipur & Ors [1968] INSC 124 (25 April 1968)

Judgement Date : april/1968, Citation : 1968 Latest Caselaw 124 SC

The appellant was indebted to the respondent Bank. He executed a power of attorney in favour of the bank giving it authority to execute a decree which he had obtained in his favour. The bank filed an application for the execution of the decree in the appellant's name, the application being signe.

Amrit Lal Goverdhan Lalan Vs. State Bank of Travancore & Ors [1968] INSC 103 (11 April 1968)

Judgement Date : april/1968, Citation : 1968 Latest Caselaw 103 SC

In February 1956, respondents 3 to 6, as partners of respondent 2 firm, ,entered into an agreement with a Bank (Predecessor-interest of the first respondent-bank), undertaking to open in the Bank a cash credit account to the extent of Rs. 100,000 to be secured by goods to be pledged with the Bank. C.

Raja Dhruv Dev Chand Vs. Harmohinder Singh & ANR [1968] INSC 53 (1 March 1968)

Judgement Date : march/1968, Citation : 1968 Latest Caselaw 53 SC

The appellant obtained lease of a land in the undivided Punjab and carried on agricultural operations in it. Following the partition of India and allotment of the territory in which the lands were situate to Pakistan the appellant migrated to India. The appellant commenced an action for a decree.

Mohan Lal & ANR Vs. Grain Chamber Ltd., Muzaffarnagar & Ors [1967] INSC 260 (15 November 1967)

Judgement Date : november/1967, Citation : 1967 Latest Caselaw 260 SC

The respondent-company, registered under the Indian Companies Act 1913, was formed for the purpose of carrying on the business of an exchange in various commodities including gur and started its business in 1931. The Articles of Association of the Company provided that no person could remain a membe.

P.S.N.S. Ambalavana Chettiar And Co. Ltd & ANR Vs. Express Newspapers Ltd., Bombay [1967] INSC 257 (10 November 1967)

Judgement Date : november/1967, Citation : 1967 Latest Caselaw 257 SC

On 13th November 1951, the respondent agreed to sell to the appellants a stock of 415 tons of newsprint in sheets then lying in the respondent's godown. On 26th November, the parties varied the contract by agreeing that the appellants would buy only 300 tons out of the. stock of 415 tons. After.

Andhra Sugars Ltd. & ANR Vs. State of Andhra Pradesh & Ors [1967] INSC 228 (29 September 1967)

Judgement Date : september/1967, Citation : 1967 Latest Caselaw 228 SC

Under the Andhra Pradesh (Regulation of Supply and Purchase) Act 1961 the occupier of a sugar factory had to buy sugarcane from canegrowers in conformity with the directions of the Cane Commissioner. Under s. 21 of the Act the State Government had power by notification to tax purchases of sugarcane.

Dwarampudi Nagaratnamba Vs. Kunuku Rajulyya & Anr [1967] INSC 156 (19 July 1967)

Judgement Date : july/1967, Citation : 1967 Latest Caselaw 156 SC

V the karta of a joint Hindu family, transferred in 1946 certain properties, of the joint family to the appellant, who was his concubines since 1945. The joint family disrupted in 1947, and after V's death, the respondents-his widow and sons, filed a suit against the appellant for recovery of po.

State of Madhya Pradesh Vs. Kaluram [1966] INSC 153 (5 September 1966)

Judgement Date : september/1966, Citation : 1966 Latest Caselaw 153 SC

At an auction held by the Divisional Forest Officer Hoshangabad Division for sale of 'felled trees', one J was declared the highest bidder. The amount of the bid was payable in four installments. According to the contract the Forest Contract Rules were binding on the contractor, and the cont.

Kesoram Industries & Cotton Mills Ltd. Vs. Commissioner of Wealth Tax, (Central) Calcutta [1965] INSC 259 (24 November 1965)

Judgement Date : november/1965, Citation : 1965 Latest Caselaw 259 SC

In the profit and loss account of the appellant company for the accounting year ending 31st March 1957, a certain sum of money was shown as the amount of dividend proposed to be distributed for that year; and its balance-sheet as on that date showed the value of its fixed assets and another sum as a.

Bhagwandas Goverdhandas Kedia Vs. M/S. Girdharilal Parshottamdas and Co. & Ors [1965] INSC 171 (30 August 1965)

Judgement Date : august/1965, Citation : 1965 Latest Caselaw 171 SC

The respondents entered into a contract with the appellants by long distance telephone. The offer was spoken by the respondent at Ahmadabad and the acceptance was spoken by the appellants at Khamgaon. Alleging breach of the said contract the respondents Mod a suit at Ahmadabad. On the issue of juris.

The Morvi Mercantile Bank Ltd. & ANR Vs. Union of India [1965] INSC 55 (3 March 1965)

Judgement Date : march/1965, Citation : 1965 Latest Caselaw 55 SC

A firm doing business in Bombay entrusted goods worth Rs. 35,500 the Railway for delivery in Delhi. The goods were consigned to "self" and the firm endorsed the railway receipts to a Bank against an advance of Rs. 20,000 made by the Bank to the firm. The firm also executed a promissory not.

Union of India Vs. Mahadeolal Prabhudayal [1965] INSC 43 (23 February 1965)

Judgement Date : february/1965, Citation : 1965 Latest Caselaw 43 SC

Out of a consignment of 60 bales of piece goods despatched by the Railway, under risk-note Form Z, only 29 bales were delivered to the respondent who was the consignee. By sending the consignment thus, the consignor got a specially reduced rate but the burden was thrown on him, of proving misconduct.

Ouseph Poulo and Three Others Vs. Catholic Union Bank Ltd. & Ors [1964] INSC 126 (16 April 1964)

Judgement Date : april/1964, Citation : 1964 Latest Caselaw 126 SC

Two of the defendants in the two suits out of which the present appeals arose borrowed a sum of Rs. 80,024-4-9 from the respondent Bank in course of their business by pledging their goods. The Bank discovered that there was shortage in the goods deposited and through its Secretary lodged a complaint.

State of Madhya Pradesh Vs. Bhailal Bhai & Ors [1964] INSC 7 (20 January 1964)

Judgement Date : january/1964, Citation : 1964 Latest Caselaw 7 SC

The respondents are dealers in tobacco in the State of Madhya Bharat. The appellant imposed sales tax on the sale of imported tobacco by the respondents. But no such tax was imposed on the sale of indigenous tobacco. The respondents filed petitions under Art. 226 of the Constitution for the issue of.

The New Marine Coal Co. (Bengal) Private Ltd. Vs. Union of India [1963] INSC 89 (5 April 1963)

Judgement Date : april/1963, Citation : 1963 Latest Caselaw 113 SC

The appellant filed a suit on the Original Side of the Calcutta High Court against the respondent for the recovery of a certain amount representing the price of coal supplied to the respondent. The appellant's case was that if the contract under which the coal was supplied was illegal by, reason.

Fateh Chand Vs. Balkishan Das [1963] INSC 1 (15 January 1963)

Judgement Date : january/1963, Citation : 1963 Latest Caselaw 1 SC

By agreement dated March 21, 1949, the plaintiff contracted to sell leasehold rights in a piece of land and in the building constructed thereon to the defendant. The plaintiff received Rs. 25,000/under the agreement and delivered possession of the building and the land in his occupation to the defen.

Ladli Prasad Jaiswal Vs. Karnal Distillery Co. Ltd. & Ors [1962]375 (17 December 1962)

Judgement Date : december/1962, Citation : 1962 Latest Caselaw 375 SC

The appellant filed a suit in the Court of the Subordinate judge for a declaration that certain resolutions of the directors and the shareholders in a private limited company passed on March 3 and 28, 1946, and at the meetings of the Directors held thereafter were illegal and void and for a declarat.

Raja Bahadur Dhanraj Girji Vs. Raja P. Parthasarathy Rayanimvaru & Ors [1962] INSC 250 (4 September 1962)

Judgement Date : september/1962, Citation : 1962 Latest Caselaw 250 SC

Although s. 135 of the Indian Contract Act does not in terms apply to a surety bond executed in favour of the court, there can be no doubt that the equitable rule underlying that section must apply to it. The reason for the said rule which entitles the surety to a discharge is that he must be able a.

V. Narasimha Raju Vs. V. Gurumurthy Raju & Ors [1962] INSC 235 (22 August 1962)

Judgement Date : august/1962, Citation : 1962 Latest Caselaw 235 SC

In respect of a business which the appellant and the first respondent were carrying on in partnership along with others till September 15,1942, the first respondent demanded that the account should be made and the profit? divided between the partners. Disputes arose when dividing the profits that wh.

Union of India Vs. M/S. Udho Ram & Sons [1962] INSC 178 (1 May 1962)

Judgement Date : may/1962, Citation : 1962 Latest Caselaw 178 SC

Certain goods consigned by a merchant to the respondent. Some of the goods were lost in transit. The respondent sued the railway authorities for damages for the loss on ground that the loss 'Was incurred due to the negligence of the railway authorities. The defence raised was that loss occurr.

Kapur Chand Godha Vs. Mir Nawab Himayatalikhan Azamjah [1962] INSC 139 (12 April 1962)

Judgement Date : april/1962, Citation : 1962 Latest Caselaw 139 SC

The Prince acknowledged in writing the purchase of the jewellery and the price thereof and passed various acknowledgments in respect of the debts due and the last of such acknowledgments was made for sum of Rs. 27,79,000. In April 1948, the appellants presented their bill and were informed in Januar.

Mithoolal Nayak Vs. Life Insurance Corporation of India [1962] INSC 4 (15 January 1962)

Judgement Date : january/1962, Citation : 1962 Latest Caselaw 4 SC

In 1942, one M sent a proposal for the insurance of his life. He was examined by Dr. D who submitted two reports, one with the proposal form and one confidential. The confidential report showed that M was anaemic, had a dilated heart and his right lung showed indications of an old attack of pneumoni.

State of West Bengal Vs. M/S. B. K. Mondal and Sons [1961] INSC 344 (5 December 1961)

Judgement Date : december/1961, Citation : 1961 Latest Caselaw 344 SC

By s. 70 of the Contract Act, "where a person lawfully does anything for another person, or delivers anything to him, not intending to do so gratuitously; and such other person enjoys the benefit thereof, the latter is bound to make compensation to the former in respect of, or to restore, the t.

M/S. Murlidhar Chiranjilal Vs. M/S. Harishchandra Dwarkadas & ANR [1961] INSC 125 (29 March 1961)

Judgement Date : march/1961, Citation : 1961 Latest Caselaw 125 SC

The appellant entered into a contract with the respondent for the sale of certain canvas at Re. 1 per yard under which the delivery was to be made through railway receipt for Calcutta for Kanpur. The cost of transport from Kanpur to Calcutta and the labour charges in that connection were to be borne.

Governor General In Council Vs. Musaddi Lal [1961] INSC 27 (31 January 1961)

Judgement Date : january/1961, Citation : 1961 Latest Caselaw 27 SC

The respondent served on the Railway Administration a composite notice under s- 77 of the Indian Railways Act and under s. So of the Code of Civil Procedure and sued for price of goods and for loss on account of no delivery. The claim was resisted by the Railway Administration on pleas amongst other.

Qamar Shaffi Tyabji Vs. The Commissioner, Excess Profits Tax, Hyderabad [1960] INSC 78 (18 April 1960)

Judgement Date : april/1960, Citation : 1960 Latest Caselaw 78 SC

By an order of the Ruler of the erstwhile State of Hyderabad an institution was formed for the development of industries on behalf of the Government, called the Industrial Trust Fund, to be managed by a committee called Trustees. In 1934 the Trustees entered into agreements with two cotton mills sit.

Union of India Vs. Amar Singh [1959] INSC 128 (28 October 1959)

Judgement Date : october/1959, Citation : 1959 Latest Caselaw 128 SC

The respondent booked certain goods on September 4, 1947, with the N. W. Railway at Quebec in Pakistan to New Delhi. The wagon containing the goods was received at the Indian border station of Khem Karan on November 1, 1947, duly sealed and labelled indicating its destination as New Delhi. It.

Shiva Jute Baling Limited Vs. Hindley And Company Limited [1959] INSC 105 (21 August 1959)

Judgement Date : august/1959, Citation : 1959 Latest Caselaw 105 SC

The appellant company, incorporated in India, entered into a contract on June 18, 1945, for the supply of five hundred bales of jute, with the respondent company which was incorporated in England and which had its registered office in London. The contract, inter alia, provided that in the event of d.

Gherulal Parakh Vs. Mahadeodas Maiya & Ors [1959] INSC 28 (26 March 1959)

Judgement Date : march/1959, Citation : 1959 Latest Caselaw 28 SC

The question for determination in this appeal was whether an agreement of partnership with the object of entering into wagering transactions was illegal within the meaning of s. 23 Of the Indian Contract Act. The appellant and the respondent No. 1 entered into a partnership with the object of enteri.

Sales Tax Officer, Banaras & Ors Vs. Kanhaiya Lal Mukundlal Saraf [1958] INSC 81 (23 September 1958)

Judgement Date : september/1958, Citation : 1958 Latest Caselaw 81 SC

Under S. 72 of the Indian Contract Act, 1872: " A person to whom money has been paid . by mistake or under coercion must repay or return it ". The respondent, a registered firm, paid sales tax in respect of its forward transactions in pursuance of the assessment orders passed by the s.

The State of Madras Vs. Gannon Dunkerley & Co.,(Madras) Ltd. [1958] INSC 35 (1 April 1958)

Judgement Date : april/1958, Citation : 1958 Latest Caselaw 35 SC

The respondent company, doing business, inter alia, in the construction of buildings, roads and other works was assessed to sales tax by the sales tax authorities who sought to include, the value of the materials used in the execution of building contracts within the taxable turnover of the responde.

Keshavlal Lallubhai Patel & Ors& Ors Vs. Lalbhai Trikumlal Mills Ltd. [1958] INSC 23 (21 March 1958)

Judgement Date : march/1958, Citation : 1958 Latest Caselaw 23 SC

The appellants entered into a contract with the respondent mills for the purchase of certain goods in which the time for delivery was fixed for the months of September and October, 1942. Before the expiry of the time fixed there was a strike in the mills and the respondent wrote a letter to the appe.

Ravula Subba Rao & ANR Vs. The Commissioner of Income-Tax., Madras [1956] INSC 42 (9 May 1956)

Judgement Date : may/1956, Citation : 1956 Latest Caselaw 42 SC

Rules 2 and 6 of the Rules framed under s. 59 of the Indian Income Tax Act provide that an application for registration of a firm under s. 26-A of the Act and for renewal of registration certificate "shall be signed personally by all the parties". Held that the word 'personally'.

Dulichand Lakshminarayan Vs. The Commissioner of Income-Tax, Nagpur [1956] INSC 14 (17 February 1956)

Judgement Date : february/1956, Citation : 1956 Latest Caselaw 14 SC

In connection with the assessment for the assessment year 1949-1950 of Dulichand Lakshminarayan an unregistered firm, an application was made under s. 26-A of the Indian Income- Tax Act, 1922 before Income-Tax Officer, Raigarh, for its registration as a firm constituted under a Deed of Partnership d.

Seth Thawardas Pherumal Vs. The Union of India [1955] INSC 20 (24 March 1955)

Judgement Date : march/1955, Citation : 1955 Latest Caselaw 20 SC

The appellant, a contractor, entered into a contract with the Dominion of India for the supply of bricks. A clause in the contract required all disputes arising out of or relating to the contract to be refered to arbitration. Disputes arose and the matter was duly referred. The arbitrator gave an.