Ltd V Delhi - Law Dictionary Search Results
Goods
must be something which can ordinarily come to the market to be bought and sold, Union of India v. Delhi Cloth and General Mills Co. Ltd., AIR 1973 SC 791: (1963) 1 Supp SCR 586. Goods includes all … purposes need not alter their status as 'goods' because the Code definition includes 'specially manufactured goods', Advent Systems Ltd. v. Unisys Corpn., 925 F. 2d 670 3d Cir 1991. Associated Cement Companies Ltd. v. Commissioner of Customs, AIR
Processing
loss of moisture content that is not sufficient for holding that the stored articles have undergone a process, Delhi Cold Storage Pvt. Ltd. v. Commissioner of Income Tax, New Delhi, AIR 1991 SC 2125. Processing, include the … that the commodity must, as a result of the operation, experience some change' (See Chowgule & Co. Pvt. Ltd. v. Union of India, 1981 (1) SCC 653: AIR 1981 SC 1014). In a cold storage, vegetables, fruits and
Manufacture
transformation; a new and different article must emerge having a distinctive name, character or use, Allenbury Engineers Pvt. Ltd. v. Ramkrishna Dalmia, AIR 1973 SC 425: (1973) 1 SCC 7: (1973) 2 SCR 257. Here the formation of … transformation; a new and different article must emerge having a distinctive name, character or use, Union of India v. Delhi Cloth and General Mills, AIR 1963 SC 791. Implies a change, but every change is not manufacture and
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Property
assets, but the organisation, liabilities and obligations of a going concern as a unit, Shri Krishna Gyanoday Sugar Ltd. v. State of Bihar, AIR 2003 SC 3436. Property, in indicative and descriptive of every possible interest which a … used without any qualification in s. 405 or in other sections of the Indian Penal Code, R.K. Dalmia v. Delhi Administration, AIR 1962 SC 1821 (1833): (1963) 1 SCR 253. [Penal Code, s. 405] (viii) 'Property' is a
Payable
to mean that which may, can or should be paid and is held equivalent to 'due', J.K. Synthetics Ltd. v. C.T.O., AIR 1994 SC 2393: (1994) 4 SCC 276. The word payable must mean that will become payable, … Payable, 'payable' generally means that which should be paid, New Delhi Municipal Committee v. Kalu Ram, AIR 1976 SC 1637 (1639): (1976) 3 SCC 407: (1976) Supp SCR 87.
Sale price
including the tax payable becomes the valuable consideration given by the purchasers for the goods purchased by him, Delhi Cloth and General Mills Co. Ltd. v. Commissioner of Sales Tax, AIR 1971 SC 2216: (1971) 2 SCC … where such cost is separately charged and the expression 'purchase price' shall be construed accordingly, Shree Gopal Industries Ltd. v. State of Rajasthan, AIR 1971 SC 2054: (1971) 2 SCC 532. (ii) Under s. 4 of the Madhya
Gross total income
Tax Act, 1961 ss. 2(24)(vi), 2(45), 45, 47(viii) and ss. 109(iv) & (i); Delhi Farming & Construction (P) Ltd. v. Commissioner of Income Tax Delhi, (2003) 5 SCC 36; Also Caradamom Marketing Co. (Trav.) Ltd. v. CIT, (1986)
Raw material
very consumption on burning up is its quality and value as raw materials, Collector of Central Excise, New Delhi v. Ballarpur Industries Ltd., AIR 1990 SC 196. Raw material, is something from which another new or distinct … have related meaning depending on the context in which it has been used, Tata Engineering & Locomotive Company Ltd. v. State of Bihar, (1996) 6 SCC 479. The expression 'raw-material' is not a defined term. The meaning to
Gratuity
rendered for a considerable period. A workman gains experience during his tenure of employment, D.T.C. Retired Employees Association v. Delhi Transport Corporation, AIR 2001 SC 1997: (2001) 6 SCC 61. See also British Paints (India) Ltd. v. Workmen, … whether the retirement is the result of the rules superannuation or of physical disability, Indian Hume Pipe Co. Ltd. v. Workmen, AIR 1960 SC 251: (1960) 2 SCR 32. Gratuity is a retiral benefit and can be earned
Having regard to
decisive tests for the guidance of the Income-tax Officer. The satisfaction depends upon the facts of each case, Delhi Farming & Construction (P) Ltd. v. CIT, (2003) 5 SCC 36 AIR 2003 SC 1316 (1322). [Income-tax Act, … fetter; they are not words of limitation, but of general guidance to make an estimate, Sitaram Sugar Co. Ltd. v. Union of India, AIR 1990 SC 1277 (1290): (1990) 3 SCC 223. [Essential Commodities Act (10 of 1955),
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