for the Purpose of Consumption in the State

For the purpose of consumption in the State, The expression 'for the purpose of consumption in that State' occurring in clause (1)(a) with the Explana-tion of article 286 must be understood as having reference not merely to the individual importer or purchaser but as contemplating distribution eventually to consumers in general within the State. Thus all buyers within the State of delivery from out-of-State sellers, except those buying for re-export out of the State, would be liable to be taxed by the State on their inter-State transactions, State of Bombay v. United Motors (India) Ltd., AIR 1953 SC 252: (1953) SCR 1069....

Food and sale

Food and sale, 'Food' is defined by S. 2(v) of the Prevention of Food Adulteration Act, 1954 as meaning 'any article used as food or drink for human consumption other than drugs and water and includes:(a) any article which ordinarily enters into, or is used in the composition or preparation of human food, and(b) any flavouring matter or condiments. 'Sale' is defined by S. 2(xiii) as follows: 'Sale' with its grammatical variations and cognate expressions, means the sale of any article of food, whether for cash or on credit or by way of exchange and whether by wholesale or retail, for human consumption or use, or for analysis, and includes an agreement for sale, an offer for sale, the exposing for sale or having in possession for sale of any such article, and includes also an attempt to sell any such article; According to the definition of 'food' any used as food or drink for human consumption and any article which ordinarily enters into or is used in the composition or preparation of hu...

Consumption and use

Consummation, of tenancy by the curtesy is when a husband, upon his wife's death, becomes entitled to hold her lands in fee simple or fee tail, of which she was seised during the marriage, for his own life, provided he has had issue by her, capable of inheriting. His estate becomes initiate upon birth of a child.Consummation, (1) the completion of a thing; (2) the completion of a marriage between wedded persons by cohabitation.Consummation, defined in Black's Law Dictionary, 6th Edn., 'the completion of a thing; the completion of a marriage by cohabitation between spouses', Babu S/o Raveendran v. Babu S/o Bahuleyan, (2003) 7 SCC 37.Consumption, means every fact which it is necessary to establish to support a right or obtain a judgment, Sadanandan Bhadran v. Madhavan Sunil Kumar, (1998) 6 SCC 514.The word consumption in its primary sense means the act of consuming and in ordinary parlance means the use of an article in a way which destroys, wastes or uses up that article. But in some le...

Consummation

Consummation, of tenancy by the curtesy is when a husband, upon his wife's death, becomes entitled to hold her lands in fee simple or fee tail, of which she was seised during the marriage, for his own life, provided he has had issue by her, capable of inheriting. His estate becomes initiate upon birth of a child.Consummation, (1) the completion of a thing; (2) the completion of a marriage between wedded persons by cohabitation.Consummation, defined in Black's Law Dictionary, 6th Edn., 'the completion of a thing; the completion of a marriage by cohabitation between spouses', Babu S/o Raveendran v. Babu S/o Bahuleyan, (2003) 7 SCC 37.Consumption, means every fact which it is necessary to establish to support a right or obtain a judgment, Sadanandan Bhadran v. Madhavan Sunil Kumar, (1998) 6 SCC 514.The word consumption in its primary sense means the act of consuming and in ordinary parlance means the use of an article in a way which destroys, wastes or uses up that article. But in some le...

Importer

Importer, in relation to any goods at any time between their importation and the time when they are cleared for home consumption includes any owner or any person holding himself out to be the importer. [Customs Act, 1962 (52 of 1962), s. 2(26)]Means a person who imports or causes goods to be imported on his own account or as an agent for another person from outside the market are into a market are for the purpose of selling, processing, manufacturing or for any other purpose except for one's own domestic consumption, but shall not include a public carrier, Karnataka Agricultural Produce Marketing (Regulation) Act, 1966 (27 of 1966), s. 14A.Means a dealer who brings any goods into the State or to whom any goods are dispatched from any place outside the State. [Maharashtra Value Added Tax Act, 2002, s. 2(13)]Means a person or entity that brings goods into a country from a foreign country in the dispute, Black's Law Dictionary, 7th Edn., p. 759....

Captive consumption

Captive consumption, the phrase 'captive con-sumption', would mean that any thing which is manufactured or produced, would not go out of the hands of the manufacturers but they consume it for their own purpose. Certainly, in case such a venture, as established for manufacture of goods or a thing for its own consumption, sells it to outsiders for use and consumption by them, it may require to have a licence for such an activity, A.P. Gas Power Corp. Ltd. v. A.P. State Regulatory Commission, (2004) 10 SCC 511: AIR 2004 SC 3090. [Electricity Act, 2003, s. 2(8)]...

Trader

Trader, imports buying and selling of commodities and is not to be understood in a wide sense, as including manufacture. It cannot be said that the business of a film producer which is that of manufacture of films or that of distribution of films is that of buying and selling within the meaning of the word 'trade', Attar Hussain v. Fazli Brothers Ltd., AIR 1946 Bom 481: (1946) 48 Bom LR 377: 1946 Bom Rul 300.Means a person who 'in his normal course of business, buys or sells any notified agricultural produce, State of Madhya Pradesh v. Hardeo Shrinath, AIR 1994 SC 2538: AIR 1994 SCW 358: (1994) 4 SCC 707: (1994) 4 JT SC 471: 1994 Jab LJ 526: (1994) 95 STC 565.Means a person who 'in his normal course of business' 'buys or sells' but does not include agriculturist. The normal course of business of an agriculturist is neither buying nor selling, State of Madhya Pradesh v. Hardeo Shrinath, AIR 1994 SC 2538. [see M.P. Krishi Upaj Mandi Adhiniyam, 1973, s. 2(p)]Means a person who buys notifi...

Salary or wages

Salary or wages, means all remuneration (other than remuneration in respect of over-time work) capable of being expressed in terms of money, which would, if the terms of employment, express or implied, were fulfilled, be payable to an employee in respect of his employment or of work done in such employment and includes dearness allowance (that is to say, all cash payments, by whatever name called, paid to an employee on account of a rise in the cost of living), but does not include--(i) any other allowance which the employee is for the time being entitled to;(ii) the value of any house accommodation or of supply of light, water, medical attendance or other amenity or of any service or of any concessional supply of foodgrains or other articles.(iii) any travelling concession;(iv) any bonus (including incentive, production and attendance bonus);(v) any contribution paid or payable by the employer to any pension fund or provident fund or for the benefit of the employee under any law for t...

Intoxicating liquor

Intoxicating liquor, the word 'intoxicating liquor' is not confined to potable liquor alone but would include all liquor which contain alcohol. Liquor should not only cover alcoholic liquor which is generally used for beverage purposes wand produce intoxication but would also include liquids containing alcohol, State of U.P. v. Synthetics and Chemicals Ltd., AIR 1980 SC 614: (1980) 2 SCR 531: (1980) 2 SCC 441. [Constitution of India, List II, 7th Sch., Entry 8]See also Synthetics and Chemicals Ltd. v. State of Uttar Pradesh, (1990) 1 SCC 109.Intoxicating liquors. The sale of intoxicating liquors by retail in England and Wales is now mainly regulated by the Licensing (Consolidation) Act, 1910 (10 Edw. 7 & 1 Geo. 5, c. 24), which repealed (see Sched. VII.) the whole or part of thirteen earlier Acts. The effect of this statute is shortly as follows:-1. Grant of Licence.--Defining 'intoxicating liquor' as meaning 'spirits, wine, beer, porter, cider, perry, and sweets, and any fermented, di...

Consumer

Consumer, 'consumer' would include 'any person who consumes electrical energy supplied by a person who generates electrical energy for his own consumption', Jiyajee Rao Cotton Mills Ltd. v. State of Madhya Pradesh, AIR 1963 SC 414: (1962) Supp 1 SCR 282.The definition of the word 'consumer' shows that it would include a person who consumes energy generated by himself. The proposition that in the matter of the levy of electricity tax the Court should differentiate between cases wherein the energy consumed has been generated by someone other than the consumer and those wherein such energy has been generated by the consumer himself cannot, therefore, be countenanced, State of Mysore v. West Coast Papers Mills Ltd., (1975) 3 SCC 448: AIR 1975 SC 5: (1975) 2 SCR 127.The word 'consumer' is a comprehensive expression. It extends from a person who buys any commodity to consume either as eatable or otherwise from a shop, business house, corporation, store, fair price shop to use of private or p...

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