#Sale of Goods

Madhya Pradesh High Court rules that non-payment arising from a commercial sale of goods does not constitute criminal breach of trust or cheating under IPC, affirming that such disputes are purely civil in nature. The ruling shields businesses from criminal prosecution for financial defaults in contractual transactions, reinforcing the civil remedy as the appropriate recourse.

Madhya Pradesh High Court rules that failure to pay for goods sold does not constitute criminal breach of trust under Section 406 IPC, as no property was 'entrusted' to the buyer. The ruling clarifies that such disputes remain civil in nature, shielding businesses from criminal prosecution for non-payment in commercial transactions.

The CESTAT holds that perpetual transfer of copyright in TV programmes constitutes sale of goods under VAT, excluding it from service tax liability under Section 65(105)(zzu).