Law: Sale of Goods Act, (III of 1930)

Section: 64,64A

(a) Words and phrases-- "Stipulation' Meaning. Blacks Law Dictionary ref. (b) Words and phrases `Charges' Meaning. (c) Sale of Goods Act (III of 1930) S.64 A--Plaintiff entered into an agreement with defendant for delivery of goods at destination including all charges Goods were partly delivered when Government, through Notification imposed sales tax at ad veloram Contention of plaintiff was that sales tax was to be paid by the defendant on the remaining goods Validity No stipulation existed between parties as to the payment of sales tax at the time of execution of contract - Defendant had accepted delayed supply of goods Willingness on part of defendant and acceptance of delivery showed that there was implied acceptance that additional sales tax would be paid by the defendant in view of section 64 A of Sale of Goods Act, 1930--Concurrent findings of Courts below which were well reasoned, issue wise and based on true appreciation of evidence and law, were not interfered with by the High Court. JUDGMENT Brief facts in this regular second appeal are that in relation to a contract dated 18-5-1986 for the sale of 1500 bales of Gunny Bags the goods were to be supplied by 31 5 1986 in terms of agreement "the price will be Rs.15.20 per bag delivered at the destination inclusive of all charges. Unloading and subsequent handling at destination will be the responsibility of the consignee." 2. However, while 299 bales were yet to be supplied, the Government through Notification dated 29-5-1986 imposed sales tax at 12.5% ad velorem. The respondent/ plaintiff claimed that the amount leviable by way of Sales Tax as aforesaid in relation to the said balance 299 bales was payable by the petitioner/ defendant which denied its liability and it led to the filing of a suit for the recovery of Rs.1,68,636 by the respondent/ plaintiff on 9 4 1989. On divergent pleadings of the parties the following issues were formulated: (i) Whether the plaintiff is entitled to recover Rs.1,68,636 from the defendant with interest thereto as alleged in the plaint? OPP. (ii) Whether the proper court fee has not been paid? OPD. (iii) Whether the suit has not been filed by duly constituted attorney and…

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