THE SEKSARIA COTTON MILLS LTD. vs THE STATE OF BOMBAY.

The Supreme Court held that under Sections 7 and 9 of the Essential Supplies Act, 1946, the term 'delivery' refers to physical delivery of goods, and the possession of a del credere agent does not equate to delivery to the seller. The Court found that since the goods had left the mill premises, payment had been made, and the goods were under the control of the del credere agent, the conviction for not providing true and accurate information was illegal. The Court emphasized the need for liberal interpretation of penal statutes.