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Oil seeds

seed by its germinating virtue. Edible oil is commonly extracted from this seed. The groundnut oilseed and its purchase for oil manufacture is taxable, Avadh Sugar Mills Ltd. v. Sale Tax Officer, AIR 1973 SC 2440. [Uttar

Mortgage

the mortgage is accompanied by a deposit of the documents of title. The absence of document affects any purchaser (including a registered mortgagee) with notice of a prior title. Mortgages without the deeds obtain priority not necessarily

Mistake

compensation, and this condition applies whether an error complained of was discovered before or after completion of the purchase, Palmer v. Johnson, (1884) 13 QBD 351; but where the misdescription is so serious as to go to

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Mise-money

Mise-money, money paid by way of contractor composition to purchase any liberty, etc., Blount.

Misbranded

as to render it likely to be read and understood by any ordinary individual under customary conditions of purchase and use; or (v) if it is not packed or labelled as required by or under this Act;

Merchant

Merchant [fr. marchand, Fr.], one who traffics to remote countries; also, any one dealing in the purchase and sale of goods, See Josselyn v. Parson, (1872) LR 7 Exch 127.

Market

Market [anciently written mercat, fr. mercatus, Lat.], a public time and place of buying and selling; also purchase and sale. It differs from the forum, or market of antiquity, which was a public market-place on one

Marine-store dealers

the words ' dealer in marine stores,' painted on all his warehouses and places of deposit, must not purchase marine stores from any person apparently under sixteen, must enter in a book all such marine stores as

Luxury tax

of Gujarat, (1989) 3 SCC 677. Luxury tax, is said to be generic term for excise imposed on purchase of items which are not necessaries e.g. tax on liquor or cigarettes, Black's Law Dictionary, 6th Edn.

Layaway

to other conditions with the seller, such as progress payments. The consumer receives the goods once the full purchase price has been paid, Black's Law Dictionary, 7th Edn., p. 895

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