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Corn Returns

by the Board of Trade from the weekly returns, and published in the London Gazette. The (English) Corn Sales Act, 1921, ss. 2, 4, makes a minor amendment to the Act of 1882.

Corn Production Act, 1917 (English)

Fund and Quota, see the Wheat Act, 1932 (22 & 23 Geo. 5, c. 24); and see CORN SALES ACT, 1921.

Cooked food

food, Annapurna Biscuits Manufacturing Co. v. C.S.T., (1981) 3 SCC 542 (543): AIR 1981 SC 1656. [Uttar Pradesh Sales Tax Act, (15 of 1948), s. 3A]

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Continental mixture

Manganese Ore (India) Ltd. v. Regional Asstt. C.S.T, (1976) 4 SCC 124 (129): AIR 1976 SC 410. [Central Sales Tax Act, 1956, ss. 3(a), 4(2)(b) and a]

Coke

Limited v. Superintendent of Taxes, (1972) 1 SCR 316: (1971) 3 SCC 612: AIR 1972 SC 154. [Central Sales Tax Act (74 of 1956), s. 14(i)]

Circulating medium

Circulating medium, more comprehensive than the term money, as it is the medium of exchanges, or purchases and sales, whether it be gold or silver coin or any other article.

Charcoal

Act, C.S.T v. Jaswant Singh Charan Singh, AIR 1967 SC 1454: (1967) 2 SCR 720. [Madhya Pradesh General Sales Tax Act, 1958 (2 of 1959), Sch. II, Part III, Entry I]

nontaxable

subject to taxation of goods imported into a country or sold at retail outlets as most laws imposing sales taxes make food nontaxable Opposite of taxable

Cash discount

Advani Coorlikon (P.) Ltd., (1980) 1 SCC 360: AIR 1980 SC 609 (610): (1980) 1 SCR 931. [Central Sales Tax Act (74 of 1956), s. 2h

Canned software

Canned software, is goods and succeptible to sales tax, and means sold computer software packages of the shelf. The canned software packages were of the ownership

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