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Dealer, auction

person need not follow the activity of buying, selling and supplying the same commodity. Mere buying for personal consumption i.e., without a profit motive will not make a person dealer within the meaning of the Act, but

Current assets

and includes such other assets or reserves as are expected to be realised in cash or sold or consumed within a period of not more than twelve months in the ordinary course of business, such as, stock-in-trade,

Composition

Mr. Brandenstein) within the original meaning of that expression which -- at least in part -- were not consumed before the transfer to private use, or independently (or additionally) acquired goods, Fisher v. Finanzamt Burgdorf (ECJ), (2002)

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Agricultural Marketing Acts, 1931 to 1933

restricting importation, and such restriction may relate either to quantity or description of the product, the interests of consumers being taken into consideration, see s. 1. The Minister of Agriculture and Fisheries may at the same time

Co-operative society

of 1965), s. 2 (10)] The expression 'co-operative society' in cl. 2 of the scheme meant only a consumers co-operative society and no other, Sarkari Sasta Anaj Vikreta Sangh v. State of Madhya Pradesh, (1981) 4 SCC

Cigarette

used in the filter, or its packaging and labeling is likely to be offered to, or purchased by consumers as cigarette, but does not include beedi, cheroot and cigar. [Cigarettes and other Tobacco Products [Prohibition of Advertisement

Captive consumption

Captive consumption, the phrase 'captive con-sumption', would mean that any thing which is manufactured or produced, would not go out

Capital goods

Capital goods, include all types of properties including consumable raw material, components etc. Capital goods become capital goods when used in the manufacture of products. Every Capital

Billiards

the like kind is kept' (not being a house licensed for the sale of intoxicating liquor to be consumed on the premises) must be licensed by justices of the peace. The allowing persons to play at billiards

Beverages

Beverages, beverages, broadly, speaking, are liquids for drinking, other than water, which may be consumed neat or after dilution, Hamdard (Wakf) Laboratories v. CCE, (1999) 6 SCC 617 (619). (Control Excise Tariff Act,

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