STATE OF MAHARASHTRA & ANR. versus CHAMPALAL KISHANLAL MORTA

STATE OF MAHARASHTRA & ANR. versus CHAMPALAL KISHANLAL MORTA

The sale of standing timber agreed to be severed under the contract of sale is 'sale of goods' under s. 2(7) of the Sale of Goods Act and the amended Bombay Sales Tax Act, 1959, making it liable to sales tax. The retrospective amendment validly includes such timber within the definition of 'goods', warranting review and reversal of the previous judgment.

Parties
Petitioner/appellant: State of Maharashtra & Anr.; Respondent: Champalal Kishanlal Morta
Jurisdiction
India
Judgment Date
17 March 1970
Procedural Posture
Civil Appellate Review Petition / Supreme Court Review of Prior Judgment
Outcome
appeal allowed; prior judgment reviewed and set aside
Legal Topics
Definition of Goods, Sale of Standing Timber, Retrospective Statutory Amendment, Sales Tax Liability
Tax Law Sales Law Constitutional Law Definition of Goods Sale of Standing Timber Retrospective Statutory Amendment Sales Tax Liability

Case Brief

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Parties

State of Maharashtra & Anr.

Petitioner/appellant

Champalal Kishanlal Morta

Respondent

Procedural Posture

Civil Appellate Review Petition / Supreme Court Review of Prior Judgment

Legal Issues

  1. 1 Whether the sale of standing timber agreed to be severed under a contract constitutes a 'sale of goods' liable to sales tax under the Bombay Sales Tax Act, 1959 as amended by Maharashtra Act 15 of 1967

Ratio Decidendi

The sale of standing timber agreed to be severed under the contract of sale is 'sale of goods' under s. 2(7) of the Sale of Goods Act and the amended Bombay Sales Tax Act, 1959, making it liable to sales tax. The retrospective amendment validly includes such timber within the definition of 'goods', warranting review and reversal of the previous judgment.

Court Disposition

appeal allowed; prior judgment reviewed and set aside

Orders

  • petition filed by the respondent dismissed
  • no order as to costs throughout