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Copesmate

Copesmate [fr. Koopman, Du., fr. Koop, chaffer, exchange], a merchant, a partner in merchandise.

Commodity

(7)] 1. An article of trade or commerce. The term embraces only tangible goods, such as products or merchandise, as distinguish from services, Black's Law Dictionary, 7th Edn., p. 267.

Commission merchant

Commission merchant. A factor is commonly said to be an agent employed to sell goods or merchandise, consigned or delivered to him by or for his principal for a compensation commonly called factorage or commission.

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Commercial purpose

having profit as the main aim' whereas the word 'commerce' means 'financial transactions especially buying and selling of merchandise, on a large scale', Laxmi Engineering Works v. P.S.G. Industrial Institute, (1995) 3 SCC 583: AIR 1995 SC

Commercial and domestic

Commercial and domestic, in Stroud's Judicial Dictionary (Fifth Edition) the term 'commercial' is defined as 'traffic, trade or merchandise in buying and selling of goods'. In the said dictionary the phrase 'domestic purpose' is stated to mean

Cargo

Cargo [fr. Cargo, Sp., the load of a ship; charge, Fr.], the lading of a ship, the merchandise or wares contained and conveyed in a ship. Includes anything carried or to be carried in a ship

Bill of entry

and outwards. It must state the name of the merchant exporting or importing, the quantity and species of merchandise, and whither transported, and whence. Also the name of a daily statistical publication issued by the Customs giving

Bill in trade

Bill in trade (both wholesale and retail, and among workmen), an account of merchandise of goods delivered, or of work done and performed, etc.

Beams, and Balance

Beams, and Balance, instruments for weighing goods and merchandise, mostly used in the city of London.

Bardana

'Bardana' does not mean gunny bags alone but it can also mean boxes, wooden packing, etc. in which merchandise has been packed for the purpose of despatch from one station to another, State of Rajasthan v. Ghasiram

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