.....means any person at whose instance or for whose benefit a works contract is executed; (6) "business" includes" (i) any trade, commerce or manufacture; or (ii) any adventure or concern in the nature of trade, commerce or manufacture " whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit, and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; or (iii) any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; or (iv) any transaction in connection with or incidental or ancillary or consequential to the commencement or closure of such business; or (v) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction; (7) "capital goods" means plant and machinery including parts and accessories thereof, meant for use in manufacture unless otherwise notified by the State Government from time to time in the Official Gazette; (8) "casual trader" means a person who,.....
List Judgments citing this section.....means any person at whose instance or for whose benefit a works contract is executed ; (6) "business" includes" (i) any trade, commerce or manufacture ; or (ii) any adventure or concern in the nature of trade, commerce or manufacture ; whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit, and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern ; or (iii) any transaction in connection with or incidental to or ancillary to such trade, commerce, manufacture, adventure or concern ; or (iv) any transaction in connection with or incidental or ancillary to the commencement or closure of such business ; or (v) any occasional transaction in the nature of such trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction ; (7) "capital goods" means" (i) all kinds of plants, machinery, equipments or apparatus ; (ii) components, spares and accessories of the goods specified at (i) above ; (iii) moulds and dies ; (iv) refractors and refractory materials ; (v) tubes and.....
List Judgments citing this section