Sales Tax - Law Dictionary Search Results
Manufacture
any 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. … as a new and distinct article that a manufacture can be said to take place, Deputy Commr. of Sales Tax v. M/s. Pio Food Packers, 1980 Supp SCC 174. The word 'manufacture' generally and in the ordinary parlance
Food and sale
sale (like agreement for sale, offer for sale, exposure for sale, possession for sale, attempt at sale) are sales for the purposes of the Act. The sale may be for cash or credit or by way of … article which ordinarily enters into or is used in the composition or preparation of human food is 'food'. It is not necessary that it is intended for human consumption or for preparation of human food. It is
Taxable turnover
Taxable turnover, 'taxable turnover' is defined in s. 2(s) of the Rajasthan Sales Tax Act, 1954 to mean that part of the 'turnover' which remains after deducting the aggregate amount of proceeds
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Food colours and syrup essences
are descrip-tive of the class of goods the sales of which are to be taxed under the U.P. Sales Tax Act, 1948 have to be construed in the sense in which they are popularly understood by those who … they are popularly understood by those who deal in them and who purchase and use them, Commissioner of Sales Tax v. S.N. Brothers, AIR 1973 SC 78 (82): (1973) 3 SCC 496: (1973) 2 SCR 852. [UP Sales
Newspaper
pre-requisite of a periodical work containing public news or comments on public news, P.S.V. Iyer v. Commissioner of Sales Tax, AIR 1960 Ori 221 (223). (Orissa Sales Tax Act, 1947) Any paper to be classified as a newspaper, … or comments on public news, P.S.V. Iyer v. Commissioner of Sales Tax, AIR 1960 Ori 221 (223). (Orissa Sales Tax Act, 1947) Any paper to be classified as a newspaper, would contain a report of recent events, Commissioner
Paper
Stamp Act, 1899, s. 2 (18)] The word 'paper' admittedly not having been defined either in the U.P. Sales Tax Act, 1948 or the rules made thereunder, it has to be understood according to the aforesaid well-established canon … v. Kores (India) Ltd., AIR 1977 SC 132 (135): (1977) 1 SCR 837: (1976) 4 SCC 477. [U.P. Sales Tax Act, (15 of 1948), s. 34] The item 'paper' is described thus: Paper including newsprint, paper-board and straw-board.
Sale of goods
materials as such, and that it is therefore ultra vires the powers of the Provincial Legislature to impose tax on the supply of materials, Pandit Banarsi Das Bhanot v. State of M.P., AIR 1958 SC 909 (912): … Sale of goods, in Entry 48 of List II Sch. VII of the Government of India Act, 1935, 'sale
Tax admitted
Matched in: Term Tax admitted
Settled land
which they were settled, or of a private (English) Acts of Parliament. In 1856 the (English) Leases and Sales of Settled Estates Act (19 & 20 Vict. c. 120) (amended and extended by 1 & 22 Vict. … it, or permanently to convert the whole or part of the settled land into money and receive the income derived from its investment instead of the rents of the estate. The Acts regarded the tenant for life
Intoxicating liquor
of the corresponding Excise Licence duties, and a deduction can be made in respect of them in Income Tax Returns, Smith v. Lion Brewery Co., 1911 AC 150; Usher's Brewery v. Bruce, 1915 AC 433. 7. New … See also Synthetics and Chemicals Ltd. v. State of Uttar Pradesh, (1990) 1 SCC 109. Intoxicating liquors. The sale of intoxicating liquors by retail in England and Wales is now mainly regulated by the Licensing (Consolidation) Act,
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