Dealer - Law Dictionary Search Results

169], but now the (English) Auctions (Bidding Agreements) Act,1927 (17 & 18 Geo. 5, c. 12), prohibits a dealer from giving any consideration or reward to anyone for abstaining or having abstained from bidding, under penalty on

Input tax credit, or input tax rebate

any period, means the setting off of the amount of input tax, or part thereof, by a registered dealer against the amount of his output tax. [The West Bengal Value Added Tax Act, 2003, s. 2(19)]

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Reason to believe

the assessing authority to form the belief that the whole or any part of the turnover of a dealer has, for any reason, escaped assessment to tax for some reason. If such a basis exists, the assessing

Taxable person, taxable event

Taxable person, taxable event, 'taxable person' is a 'dealer' as defined in s. 2(g). 'Taxable event' is the 'sale or purchase' of 'goods' effected during the accounting period although the tax liability is enforced only after...

Sale embraces

Sale embraces, includes consumption by a retail dealer himself of motor spirit or lubricants sold to him for retail sale was beyond the competence of the

Sale in West Bengal

Sale in West Bengal, when used with respect to a sale made by a dealer, includes a sale in the course of inter-State trade or commerce. [West Bengal Value Added Tax Act, 2003,

Standard gold bar

purity cannot in many cases be handed over to a certified goldsmith without cutting the same. If a dealer, therefore, has to give a cut piece of standard gold bar to a certain goldsmith the remaining portion

Stock Exchange

Stock Exchange, a society of stockbrokers and dealers (or stockjobbers) for the conduct of the sale or purchase, on behalf of non-members, of Government securities and

Tax admittedly payable

'Tax ad-mittedly payable' means the tax which is payable' inter alia according to the return filed by the dealer, C.S.T. v. Qureshi Cruchble Centre, AIR 1994 SC 25 (26). [Uttar Pradesh Sales Tax Act (15 of 1948),

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