Inter State Sale - Law Dictionary Search Results
Home Dictionary Name: inter state saleInter-State sale
Inter-State sale, if the movement of goods from one State to another is the result of a covenant or an incident of the contract of sale, then the sale is an inter-State sale, Union of India v. K.G. Khosla & Co. Ltd., AIR 1979 SC 1160: (1979) 2 SCC 242: (1979) 3 SCR 453.When the contract itself involved the movement of goods from the factory situated in one State to the purchased in another State across the border it is an interstate sale, Cement Marketing Co. v. State of Mysore, AIR 1963 SC 980 (983)....
Sale in the course of inter-State trade
Sale in the course of inter-State trade, a 'sale in the course of inter-State trade' in Article 286(2) of the Constitution includes a sale by a trader in one State to a consumer or user in another State. The ex-pression is not confined to sales between two traders only, State of Bombay v. United Motors (India) Ltd., AIR 1953 SC 252: (1953) SCR 1069.A sale which occasions movement of goods from one State to another is a sale in the course of inter-State trade, no matter in which State the property in the goods passes; (2) it is not necessary that the sale must precede the inter-State movement in order that the sale may be deemed to have occasioned such movement; and (3) it is also not necessary for a sale to be deemed to have taken place in the course of inter-State trade or commerce, that the covenant regarding inter-State movement must be specified in the contract itself. It would be enough if the movement was in pursuance of and in-cidental to the contract of sale, Union of India v. ...
Sale or purchase of goods shall be deemed....inter-State trade or commerce
Sale or purchase of goods shall be deemed....inter-State trade or commerce, According to s. 3 of the Act, a sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce. A sale of goods can be held to have taken place in the course of inter-State trade, if it can be shown that the sale has occasioned the movement of goods from one State to another. A sale in the course of inter-State trade has three essentials: (i) there must be sale, (ii) the goods must actually be moved from one State to another and (iii) the sale the movement of the goods must be part of the same transaction. The word 'occasions' is used as a verb and means to cause or to be the immediate cause of, Kelvinator of India Ltd. v. State of Haryana, AIR 1973 SC 2526: (1973) 2 SCC 551: (1974) 1 SCR 463....
Declared goods
Declared goods, 'Declared goods' in s. 14 of the Central Sales Tax Act, 1956, are individually specified under separate items. 'Cotton ginned or unginned' is treated as a single commodity under one item of declared goods, State of Punjab v. Chandu Lal Kishori Lal, (1969) 1 SCC 695: AIR 1969 SC 1073: (1973) 3 SCR 849. See also State of Punjab v. Shakti Cotton Co., AIR 1972 SC 1458 (1463).It means goods declared under s. 14 to be of special importance in inter-State trade or commerce. [Central Sales Tax Act, 1956 (74 of 1956), s. 2 (c)]...
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, s. 2(40)]...
Turnover
Turnover, in laws dealing with Sales Tax, 'turnover' includes tax in calculating the total turnover, there is nothing wrong in treating the tax as part of the turnover, because, 'turnover' means the amount of money which is turned over in the business, George Oakes (P) Ltd. v. State of Madras, AIR 1962 SC 1352.Turnover is defined to mean: 'the aggregate amount for which goods are bought or sold or supplied or distributed by a dealer either directly or through another on his own account or on account of others whether for cash or for deferred payment or for other valuable consideration, Joint Commercial Tax Officer v. Young Men's Association (Regd.), AIR 1970 SC 1212 (1215): (1970) 1 SCC 462: (1970) 3 SCR 680.Turnover means an aggregate amount for which goods are either bought by or sold by a dealer, whether for a cash or for deferred payment or other valuable consideration, State of Andhra Pradesh v. H. Abdul Bakhi and Brothers, AIR 1965 SC 531 (532): (1964) 7 SCR 664. [Hyderabad Gener...
Sale in the State
Sale in the State, can only mean a local sale or an intrastate sale as opposed to sale in the course of export or in the course of inter-State trade or commerce, State of Karnataka v. BM Ashraf & Co., (1997) 8 SCC 468: (1997) 107 STC 571....
Sales in the course of import
Sales in the course of import, a sale or purchase of goods shall be deemed to take place in the course of inter-State trade or commerce if the sale or purchase - (a) occasions the movement of goods from one State to another; or (b) is effected by a transfer of documents to title to the goods during their movement from one State to another.' It seems that the expression 'occasions the move-ment of goods' occurring in s. 3(a) and s. 5(2) must have the same meaning, K.G. Lhosla & Co. (P) Ltd. v. Deputy Commissioner of Commercial Taxes, AIR 1966 SC 1216: (1966) 3 SCR 352....
Total turnover
Total turnover, means aggregate of the following transactions effected by a dealer-(a) turnover of sales or purchases of goods within the State whether such sales or purchases of goods are taxable or exempt under this Act,(b) turnover of sales of goods in the course of inter-State trade or commerce;(c) turnover of sales of goods in the course of export of goods out of the territory of India;(d) turnover of sales by a dealer on his own account and also on behalf of his principal. [Gujarat Value Added Tax Act, 2005, s. 2(34)...
Dealer, auction
Dealer, auction, a person who in the normal course of his business attends sales by auction for the purpose of purchasing goods with a view to reselling them, Auctions (Bidding Agreements) Act, 1927, s. 1(2) (UK), Halsbury's Laws of England (2), para 944, p. 461.means a person carrying on the business of selling fertilisers, whether wholesale or retail (or industrial use), and includes a manufacturer and a pool-handling agency carrying on such business and the agents of such person, manufacturer or pool-handling agency, State of Punjab v. Gunomajra Cooperative Agriculture Service Society Ltd., (2000) 9 SCC 210.There is nothing either in the main definition in s. 2(5) or in the Explanation of the Orissa Taxation (on Goods Carried by Road and Inland Water ways) Act, 1959 to suggest that the manager or agent of the dealer (principal) should have his own business within the State of Orissa before he could be proceeded against or assessed under the Act. It would be sufficient if the manager...
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