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Turnover

or through another on his own account or on account of others whether for cash or for deferred payment or for other valuable consideration, Joint Commercial Tax Officer v. Young Men's Association (Regd.), AIR 1970 SC 1212

Transfer subject to charge

charge, is not to make the transfer contractual. It simply means that the sale is in consideration of payment of money. The payment towards charge is part of consideration for a sale, Dayal Singh v. Collecter of

Trade allowance

Trade allowance, the question whether a particular payment is a trade allowance or not, depends upon the facts of each case. Firstly, it must be a

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Things done or omitted to be done

narrowly and so interpreted settlements were not deemed to be wiped off. The effect, therefore, is that no payment could be demanded under them during the emergency, but, as soon as the emergency was over, the Settlements

Rebate

Rebate, discount; reducing the interest of money in consideration of prompt payment or otherwise. A return of part of a payment, serving as a discount or reduction, Black's Law Dictionary,

Tenure

Tenure, cannot be equated with 'terms and con-ditions of services' or payment of gravity or pension. Tenure when followed by words of office, means term of office, Punjab University v.

Tax and fee-distinction

a compulsory exaction of money by a public authority for public purposes enforceable by law and is not payment 'for services rendered'. This definition brings out the essential characteristics of a tax as dis-tinguished from other forms

Surcharge

not defined in the Act, but etymologically inter alia, surcharge stands for an additional or extra charge or payment (see Shorter Oxford English Dictionary). Surcharge is thus a super -- added charge, a charge over and above

Smuggling

is a clandestine import evading the assessment of duty but also where there is a clandestine removal without payment of the assessed duty. In a case where the goods are warehoused under s. 49 and they are

Security

Security, is anything that makes the money more assured in its payment or more readily recoverable as distinguished from e.g. a mere IOU which is only evidence of a debt.

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