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Retailer

2 (p)] A person or entity engaged in the business of selling personal property to public or to consumers, as opposed to selling to those who intend to resell the claims, Black's Law Dictionary, 7th Edn., p.

Retail

gallons and a half. [(English) Beer-house Act, 1834, s. 19] The sale of goods or commodities to ultimate consumers, as opposed to the sale for further distribution or processing, Black's Law Dictionary, 7th Edn., p. 1317

Raw materials

Raw materials, means goods used as the ingredient in the manufacture of other goods and includes processing materials, consumable stores and material used in the packing of the goods so manufactured but does not include fuels for

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Perishable goods

Perishable goods, goods which decay and lose their value if not consumed soon-as fish, fruit, and the like. By s. 48 (3) of the Sale of Goods Act, 1893, if

Gas

Edn., Vol. 19, p. 589 (1990)]; Association oNatural Gas v. Union of India with Association of Natural Gas Consuming Industries of Gujarat v. Oil and Natural Gas Commission with Ram Lal Maganlal Kapadia v. Oil and Natural

Off licence

Off licence. A justices' licence for the sale of intoxicating liquor not to be consumed on the (English) Premises [Licensing (Consolidation) Act, 1910 (10 Edw. 7 & 1 Geo. 5, c. 24), s.

Maximum retail price

by an entity at which the petroleum, petroleum products and natural gas may be sold to the retail consumers and includes all taxes, cess and levies local or otherwise and freight or commission payable to the dealers.

Marque

stock of notified petroleum and petroleum products, (iii) of a local distribution entity to supply natural gas to consumers, and (iv) such other obligations as may be specified by regulations. [Petroleum and Natural Gas Regulatory Board Act,

Marketability

need not be in fact, 'marketed'. The article should be, capable of being sold or being sold, to consumers in the market, as it is without anything more, Indian Cable Company Ltd. v. CCE, AIR 1995 SC

Luxury tax

Luxury tax, is an indirect tax and is ultimately collected from and its burden directly falls on the consumers who enjoy the luxury, Express Hotels (P) Ltd. v. State of Gujarat, (1989) 3 SCC 677. Luxury tax,

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