Ltd V General - Law Dictionary Search Results
Goods
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 types of movable … 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
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 … 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 yet every change
Rate
not directly related to taxable income, it maybe called tax computed at a certain rate, Sundaram Co. (Private) Ltd. v. Commissioner of Income-tax, AIR 1968 SC 124: (1967) 3 SCR 798. A Municipality cannot impose a tax, but … body for a public purpose, as a poor rate, a highway rate, a sewers rate, upon, as a general rule, the occupiers of property within a parish or other area. Proportional or relative value; the proportion of
Keep your definitions linked to case research
Person
construed in the case of a company, a firm of partners or an association of persons, J.K. Industries Ltd. v. Chief Inspector of Factories and Boilers, (1997) SCC (205) 1. Person, in an Act of Parliament passed after … (65 of 1980), s. 2(d)] It includes the Government. [Patents Act, 1970 (31 of 1970), s. 2(1)(s)] The General Clauses Act, 1897 defines that 'person shall include any company or association or body of individuals whether incorporated
Sale price
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 … of Rajasthan, AIR 1971 SC 2054: (1971) 2 SCC 532. (ii) Under s. 4 of the Madhya Pradesh General Sales Tax Act, 1958 the liability to pay tax is that of the dealer. The purchaser has no
Food
food within the meaning of s. 2(v) of Prevention of Food Adulteration Act, 1954, Godawal Pan Masala Products Ltd. v. Union of India, (2004) 7 SCC 68 (101): AIR 2004 SC 4057. Food. In the Sale of Food … PRODUCE; AGRICULTURAL MARKETING; (English) Public Health (Regulations as to Food) Act, 1907 (7 Edw. 7, c. 32). See generally, ADULTERATION, also (English) Sale of Food and Drugs Act, 1927. Means any article of nourishment for human con-sumption
Salary or wages
transfer of interest in movable property being denoted by the word 'barter', CIT, Andhra Pradesh v. Motors and General Stores Pvt. Ltd., (1967) 66 ITR 692. Sale, is a transfer of ownership in exchange for a price, … connected with such activities and 'integrated activities' was explained in similar language, Cement Marketing Co. of India Pvt. Ltd. v. State of Mysore, AIR 1963 SC 980. Sale, with its grammatical variations and cognate expressions, means any transfer
Includes
import but also those thing which the interpretation clause declares that they shall include, Scientific Engg. House (P) Ltd. v. C.I.T., (1986) 1 SCC 11: 1986 SCC (Tax) 143. The word 'includes' has different meanings in different contexts. … category; (iii) to contain as a secondary or minor ingredient or element. It is no doubt true that generally when the word 'Include' is used in a definition clause it is used as a word of enlarge-ment,
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 … party can have, State of Manipur v. Nongthombam Ambu Singh, AIR 1957 Manipur 1. Property, in its most general usage, it denotes ownership of the things owned, UNESCO Report, p. 549. Property, includes 'shebaitship' which is recognised
Intoxicating liquor
(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 … 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.
- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- Next ›
- Last »
Try the research workspace - 7 days free