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Actus curiae neminem gravabit.

336; Mansukhlal Vithaldas Chauhan v. State of Gujarat, (1997) 7 SC 622: AIR 1997 SC 3400; West Bengal Essential Commodities Supply Corp. v. Swadesh Aqro Framing and Storage(P) Ltd, (1999) 8 SCC 315; Gaya Prasad v. Pradeep … Mansukhlal Vithaldas Chauhan v. State of Gujarat, (1997) 7 SC 622: AIR 1997 SC 3400; West Bengal Essential Commodities Supply Corp. v. Swadesh Aqro Framing and Storage(P) Ltd, (1999) 8 SCC 315; Gaya Prasad v. Pradeep Srivastava, … Actus curiae neminem gravabit. Jenk. Cent. 119.--(An act of the Court will hurt

Manufacture

thing or product is manufactured any necessarily lose its identity or may become transformed into the basic or essential properties, Dy. Commissioner of Sales Tax v. Coco Fibres, AIR 1991 SC 378 (379): (1992) Supp 1 SCC … 461: (1980) 1 SCR 961. It is only when the change, or a series of changes, take the commodity to the point where commercially it can no longer be regarded as the original commodity but instead is … Words and Phrases (Permanent Edition), Vol. 26. It is the process or activity which brings into being articles which are known in the market as

Goods

American Courts, the Supreme Court of India has also not gone into the question of severability. What is essential for an article to become goods is its marketability, Tata Consultancy Services v. State of Andhra Pradesh, (2005) … in itself is not a 'good', but when transferred to a laser-readable disc it becomes a readily merchant-able commodity. Similarly, when a professor deliv-ers a lecture, it is not a good, but, when transcribed as a book, … Commissioner of Customs, AIR 2001 SC 862: (2001) 4 SCC 593. [Customs Act, 1962, ss. 2 (22) and 12] Goods, includes unfurnished ships in the

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Income

property, or investment, and having further a source which may or may not yield a regular revenue. These essential characteristics are vital in understanding the term 'income'. Therefore, it can be said that, though 'income' is receipt … SCR 1. The expression 'income' in its normal connotation does not mean mere production or receipt of a commodity which may be converted into money. Income arises when the commodity is disposed of by sale consumption or … Income, s. 4 of the Income-tax Act, defines the 'total income' to include all income, profits and gains from

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