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Law Dictionary Letter I

Identifiable Constituent

Legal definition for Indian law research

Definition

Identifiable constituent, if the component is capable of identification by a chemical or other test as a component of a finished product falling within the Schedule, it would be an identifiable constituent within the meaning of S. 3(3) Explanation of the Madras General Sales Tax Act, 1959 and the sale of the component would qualify for the concessional rate of tax, State of Madras v. M.R. Krishnaswami Naidu, AIR 1970 SC 1027: (1971) 3 SCC 831. [T.N. General Sales Tax Act, 1959]

Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.

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