Ltd V Tax - Law Dictionary Search Results
Avocation
Avocation, it plainly means one's vocation, calling or profession, Express newspapers Ltd. v. B. Somayajulu, AIR 1964 SC 279 (284): (1964) 3 SCR 100. [Working Journalists Industrial Disputes, Act, 1955, s. … Avocation, it plainly means one's vocation, calling or profession, Express newspapers Ltd. v. B. Somayajulu, AIR 1964 SC 279 (284):
Goods
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 … transmitted, transferred, delivered, stored, possessed etc., in the same way as any other movable property, Commissioner of Sales Tax v. Madhya Pradesh Electricity Board, AIR 1970 SC 732: (1969) 1 SCC 200: (1969) 2 SCR 939. The
Cause of action
SCC 417. Is a bundle of facts which are required to proof for obtaining to relief, Mayor (H.K.) Ltd. v. Owners and Parties Vessel N.B. Fortune Express, (2006) 3 SCC 100. Right to sue. All the facts which … 98) in a different context, for if it were so, no material fact could ever be amended or added and, of course, no one would want to change or add an immaterial allegation by amendment. That expression
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Undertaking
activities of that body, Words and Phrases Legally Defined, 3rd Edn., see also Mor Modern Coop. Transport Society Ltd. v. Financial Commr. & Secy. to Govt. of Haryana, (2002) 6 SCC 269. Means a going concern with all … (1956) 3 All ER 111. Undertaking, in a compromise decree does not mean a promise to a court. It is merely a solemn promise by one party to the other when it appears in an agreement between
Processing
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 preservation of such products as canning, freezing drying, salting, … 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 … necessarily lose its identity or may become transformed into the basic or essential properties, Dy. Commissioner of Sales Tax v. Coco Fibres, AIR 1991 SC 378 (379): (1992) Supp 1 SCC 290: (1990) Supp 3 SCR 419.
Shall
68. Shall, is not a decisive factor in deciding whether a provision is mandatory or directory, Graphite India Ltd. v. Durgapur Projects Ltd., (1999) 7 SCC 645. Shall, is not conclusive of the question whether a provision is … State Government, the State Industrial Court or a District Industrial Court may also refuse to take action, Labour Commissioner v. Burhanpur Tapti Mills Ltd., AIR 1964 SC 1687: (1964) 7 SCR 484. (v) The use of the
Reason to believe
must be held in good faith, it cannot be merely a pretence, Calcutta Discount Co. Ltd. v. Income Tax Officer, AIR 1961 SC 372 (382): (1961) 2 SCR 241. (Income Tax Act, 1922, s. 34) The belief … administrative, Nakkuda Ali v. Jayarotus, (1951) AC 66; Ridge v. Baldwin, (1964) AC 40 (73); Re Barium Chemicals Ltd. v. Company Law Board, AIR 1967 SC 295. Reason to believe, shows that the belief that the applicant may
Salary or wages
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 … payment or other valuable considera-tion but does not include a mortgage, hypotheca-tion, charge or pledge. [Maharashtra Value Added Tax Act, 2002, s. 2(24)] Means a sale of goods made within the State for cash, deferred payment or
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
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