Itemization - Law Dictionary Search Results
False return
be liable to be branded as a false return. But where the assessee does not include a particular item in the taxable turnover under a bona fide belief that he is not liable so to include it,
Container
G. Claridge and Co. Ltd. v. C.C.E, (1991) 2 SCC 229 (234). [Central Excise and Salt Act, 1944, Items 17(4) and 68] Container, includes any basket, pail, tray, package or receptacle of any kind, whether open or
Metal
So construed, the only interpretation possible is that aluminium rolled products and extrusions are regarded as distinct commercial items from aluminium ingots and billets in the notifications issued under the U.P. Sales Tax Act. Therefore aluminium rolled
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Cables
Cables, the reference in item 7 to cables must mean cables identifiable as a complete self-contained unit in themselves and as a distinct
Cigarette packets
Excise v. ITC Ltd., AIR 2003 SC 1484 (1488). [Central Excise Tariff Act (5 of 1986), Sch. Tariff, Item 17].
Coated paper
Ltd. v. C.C.E., AIR 1991 SC 754 (763). [Central Excise and Salt Act, (1 of 1944), Sch. I, Item 17(1), Notification 24 of 1984, 25 of 1984 and 45 of 1985]
Commodity
Commodity, means a specific item of goods. [The Railways Act, 1989, s. 2 (7)] 1. An article of trade or commerce. The term
Computed
legislatively recognised as involving, as part of the process of computation, both inclusion as well as exclusion of items which may otherwise be regarded as forming part of the 'capital employed', Lohia Machines Ltd. v. Union of
Conclusive evidence
any legal provision which snarls at an indicated person without affording any remedy to him to disprove an item of evidence which could nail him down cannot be approved as consistent with the philosophy enshrined in Art.
Construction
(1999) 8 SCC 351. The vast of the work was either construction or ancillary to construction and the items which were neither a comparatively small part of the whole scheme, Ivory Grove Ltd. v. Global Grange Ltd.,
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Itemization - Law Dictionary Search Results
False return
be liable to be branded as a false return. But where the assessee does not include a particular item in the taxable turnover under a bona fide belief that he is not liable so to include it,
Container
G. Claridge and Co. Ltd. v. C.C.E, (1991) 2 SCC 229 (234). [Central Excise and Salt Act, 1944, Items 17(4) and 68] Container, includes any basket, pail, tray, package or receptacle of any kind, whether open or
Metal
So construed, the only interpretation possible is that aluminium rolled products and extrusions are regarded as distinct commercial items from aluminium ingots and billets in the notifications issued under the U.P. Sales Tax Act. Therefore aluminium rolled
Keep your definitions linked to case research
Cables
Cables, the reference in item 7 to cables must mean cables identifiable as a complete self-contained unit in themselves and as a distinct
Cigarette packets
Excise v. ITC Ltd., AIR 2003 SC 1484 (1488). [Central Excise Tariff Act (5 of 1986), Sch. Tariff, Item 17].
Coated paper
Ltd. v. C.C.E., AIR 1991 SC 754 (763). [Central Excise and Salt Act, (1 of 1944), Sch. I, Item 17(1), Notification 24 of 1984, 25 of 1984 and 45 of 1985]
Commodity
Commodity, means a specific item of goods. [The Railways Act, 1989, s. 2 (7)] 1. An article of trade or commerce. The term
Computed
legislatively recognised as involving, as part of the process of computation, both inclusion as well as exclusion of items which may otherwise be regarded as forming part of the 'capital employed', Lohia Machines Ltd. v. Union of
Conclusive evidence
any legal provision which snarls at an indicated person without affording any remedy to him to disprove an item of evidence which could nail him down cannot be approved as consistent with the philosophy enshrined in Art.
Construction
(1999) 8 SCC 351. The vast of the work was either construction or ancillary to construction and the items which were neither a comparatively small part of the whole scheme, Ivory Grove Ltd. v. Global Grange Ltd.,
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