Excisable Goods - Law Dictionary Search Results

Excisable goods

Matched in: Term Excisable goods

Goods

Matched in: Term Goods

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1211: 1985 Supp (1) SCR 750. Excise duty is in essence a tax on manufacture or production of goods and excise duty can be levied only on such goods as are manufactured or produced within the State, … Excise duty, it is a tax on articles produced or manu-factured in the taxing country. Generally speaking, the tax

Manufacture

It is the process or activity which brings into being articles which are known in the market as goods and to be goods these must be different, identifiable and distinct articles known to the market as such. … different article must emerge having a distinctive name, character or use, Hindustan Poles Corporation v. Commissioner of Central Excise, (2006) 4 SCC 85: (2006) 4 JT 185: (2006) 3 SCALE 601: (2006) 4 SLT 445: (2006) 3

Wholesale dealer

1946 Nag 248: 1945 ILR Nag 422: 1946 Mad LJ 319. Means a person who buys or sells excisable goods wholesale for the purpose of trade or manufacture, and includes a broker or commission agent who, in addition … includes a broker or commission agent who, in addition to making contracts for the sale or purchase of excisable goods for others, stocks such goods belonging to others as an agent for the purpose of sale. [Central Excise

Wholesale cash price

503: (1973) 2 SCR 1089. [Central Excise and Sales Act, 1944, s. 4(a)] Where a manufacturer sells the goods manufactured by him in wholesale to a wholesale dealer at arms length and in the usual course of … of the manufacturer, the price charged for those sales would not be the 'wholesale cash price' for levying excise under s. 4(a) of the Act, A.K. Roy v. Voltas Limited, AIR 1973 SC 225 (228): (1973) 3

Duty of excise

Duty of excise, a duty of excise is a tax-levy on home-produced goods of a specified class or description, the duty

Dutiable goods

Matched in: Term Dutiable goods

Excise

1909 to the Board of Customs and Excise. A tax imposed on the manufacture sale, or use of goods (such as a cigarette tax) or on occupation or actively, Black's Law Dictionary, 7th Edn., p. 585. Consult … Excise [fr. acciis, Dut.; excisum, Lat.], the name given to the duties or taxes laid on certain articles produced

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