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Goods

come to the market to be bought and sold, Union of India v. Delhi Cloth and General Mills Co. Ltd., AIR 1973 SC 791: (1963) 1 Supp SCR 586. Goods includes all types of movable properties whether those … 586. Goods includes all types of movable properties whether those propertices be tangible or intangible, Tata Constaltancy Services v. State of Andhra Pradesh, (2005) 1 SCC 308. Electric energy is 'goods'. It can be transmitted, transferred, delivered, stored,

Person

of the preceding descriptions. [Gujarat Value Added Tax Act, 2003, s. 2(15)] Person, means a company, Motipur Zamindari Co. Ltd. v. State of Bihar, AIR 1953 SC 32. Person, means an individual human being as distinguished from an animal or

Manufacture

did not involve any process of 'manufacture'. There is no new process of the manufacture by the assessee, State of Maharashtra v. Central Provinces Manganese Ore Co. Ltd., AIR 1977 SC 879: (1977) 1 SCC 643: (1977) … article results in a new and different article then it would amount to a manufacturing activity, Aspinwall & Co. Ltd. v. I.T. Commr., Ernakulam, AIR 2001 SC 3708. The test for determination whether manufacture can be said to have

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Company

is a creature of statute. Its birth, progress, and extinction are all controlled by the statute, Neptune Assurance Co. Ltd. v. Union of India, (1973) 1 SCC 310: AIR 1973 SC 602: (1973) 2 SCR 940. Company is defined … the Land Acquisition Act includes a co-operative society within the meaning of Co-operative Societies Act, 1912. Ratilal Shankarabhai v. State of Gujarat, (1970) 2 SCC 264: AIR 1970 SC 984. A company is a creature of statute. Its

Royalty

payable proportionately to the use made of the right by the grantee as held in Titaghur Paper Mills Co. Ltd., State of Orissa v. Titaghur Paper Mills Co. Ltd., 1985 Supp SCC 280: (1985) SCC Tax 538. Means … Hills Autonomy District (Management & Control of Forests) Act, (1 of 1959)] Royalty is a tax, India Cement Ltd. v. State of T.N., AIR 1990 SC 85: (1990) 1 SCC 12: (1989) Supp 1 SCR 692. In general connotes

Land

546. Includes, not only the face of the earth, but everything under it or over it, Anant Mills Co. Ltd. v. State of Gujarat, AIR 1975 SC 1234 (1250): (1975) 3 SCR 220: (1975) 2 SCC 175. Includes uncultivated land … SCR 220: (1975) 2 SCC 175. Includes uncultivated land held by a landholder as such, Ratna Sugar Mills Co. Ltd. v. State of U.P., AIR 1976 SC 1742: (1976) 2 SCC 797: (1976) 3 SCR 1062. The definition of 'land'

Salary or wages

connected with such activities and 'integrated activities' was explained in similar language, Cement Marketing Co. of India Pvt. Ltd. v. State of Mysore, AIR 1963 SC 980. Sale, with its grammatical variations and cognate expressions, means any transfer of

Trial

Judicial Dictionary (5th Edn.) Indian Bank v. Maharashtra State Co-op. Marketing Federation Ltd., (1998) 5 SCC 69. Trial, is the examination by a competent court … of the proceeding in a criminal case after the charge had been framed against the accused, Vijay Kumar v. State, 1977 CLR J&K 37 (41): 1977 FAJ 526. Trial, is used in the sense of reference to a … is not necessary that the trial must be a full-dressed or a jury trial or a trial which concludes only after taking evidence of the parties in support of their respective cases, Dipak Chandra Ruhidas v. Chanden

Property

a right in the nature of property within the meaning of Article 31; Delhi Cloth and General Mills Co. Ltd. v. Rajasthan State Electricity Board, AIR 1986 SC 1126: (1986) 2 SCC 431: (1986) 1 SCR 633. The word

Business

to, such trade, commerce, manufacture adventure or concern ....... [Rajasthan Sales Tax Act, 1954, s. 2(cc)], Gopal Industries Ltd. v. State of Rajasthan, AIR 1971 SC 2054 (2057): (1971) 2 SCC 532. The expression 'business', as observed by Shah, … It has no definite meaning. Its perceptions differ from private to public sector or from institutional financing to commercial banking, Mahesh Chandra v. Regional Manager Uttar Pradesh Financial Corpn., AIR 1993 SC 935 (939): (1993) 2 SCC

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