Sales Tax - Law Dictionary Search Results
Home Dictionary Name: sales tax Page: 3 Page 3 of about 288 results (0.006 seconds)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 of certain categories of sales and 'turnover', according to s. 2(t), means 'the aggregate of the amount of sale prices received or receivable by a dealer in respect of the sale or supply of goods...', Hindustan Sugar Mills v. State of Rajasthan, AIR 1978 SC 1496 (1499): (1978) 4 SCC 271: (1979) 1 SCR 276.Means the turnover of all sales or purchases of a dealer during the prescribed period in any year, which remains after deducting thereform,(a) the turnover of sales not subject to tax under this Act,(b) the turnover of goods declared exempt under sub-s. (1) of s. 5 or under a notification under sub-s. (2) of s. 5, and(c) in case of turnover of sales in relation to works contract, the charges towards labour, service and other like charges, and subject to such manner as may be prescribed. [Gujara...
Food colours and syrup essences
Food colours and syrup essences, words 'food colours' and 'syrup essences' which 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 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 Tax Act, (15 of 1948)]...
Newspaper
Newspaper, means any printed periodical work containing public news or comments on public news and includes such other class of printed periodical work as may, from time to time, be notified in this behalf by the Central Government in the Official Gazette. [Working Journalists and Other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955 (45 of 1955), s. 2 (b)]The essential 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, would contain a report of recent events, Commissioner of Sales Taxi v. Express Printing Press, AIR 1983 Bom 190 (192). [Bombay Sales Act, (51 of 1959), s. 2(3)][s. 81, Indian Evidence Act]The expression 'newspaper' as defined in the Working Journalists and Other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act includes not merely 'public n...
Paper
Paper, includes vellum parchment or any other material or which an instrument may be written, Rajasthan Stamp Act, 1999, s. 2(xxvi).Paper. As to the paper on which proceedings in the Supreme Court must be printed, see PRINTING.It includes vellum, parchment or any other material on which an instrument may be written. [Indian 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 of construction in the sense in which persons dealing in and using the article understand it. It is, therefore, necessary to know what is paper as commonly or generally understood. The said word which is derived from the name of reedy plant papyrus and grows abundantly along the Nile river in Egypt is explained in The Shorter Oxford English Dictionary (volume 2) (Third Edition) as: A substance composed of fibers interlaced into a compact web, made ...
Tax admitted
Tax admitted, the expression 'tax admitted' in the proviso to s. 9(1) of the U.P. Sales Tax Act, 1948 means that admitted in the memorandum of appeal, s. 9 can be made wholly useless. All that an assessee has to do is not to admit his liability in the memorandum of appeal, whatever his stand might have been before the assessing authority. Ordinarily no interpretation should be placed on a provision which would have the effect of making the provision either otios or a dead letter. Further, to find out the true meaning of the expression 'tax admitted' one must take into consideration the remaining words of the proviso namely 'or such instalments thereof as may become payable'. Those words furnish a key to the interpretation. If one of the conditions for maintainability of the appeal is payment of the instalments which have become payable under r. 41(2), it means that the admission that has got to be taken into consideration is that made before the assessing authority and not before the a...
Dealer
Dealer, in relation to any dangerous machine or any part thereof, means a person who, or a firm or a Hindu undivided family which, carries on, directly or otherwise, the business of buying, selling, supplying or distributing any dangerous machine or any part thereof, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration, and includes-(i) a commission agent who carries on such business on behalf of any principal;(ii) an importer who sells, supplies, distributes or otherwise delivers any dangerous machine to any user, manufacturer, repairer, consumer or any other person. But does not include a manufacturer who sells, supplies, distributes or otherwise delivers any dangerous machine or any part thereof to any person or category of persons referred to in this clause. [Dangerous Machines (Regulation) Act, 1983 (35 of 1983), s. 3 (e)](2) includes a person who is engaged--(a) in building bodies for attachment to chassis; or (S. 2 (8)(b) The M...
Accessories
Accessories, The term 'accessories ' is used in the schedule to describe goods which may have been manufactured for use as an aid or addition.Accessories are not necessarily confined to particular machines for which they may serve as aids. The same item may be an accessory of more than one kind of instrument, Annapurna Carbon Industries Co. v. State of Andhra Pradesh, (1976) 2 SCC 273 (277): AIR 1976 SC 1418. (AP General Sales Tax Act, 1957, Sch. I, Entry 4)An object or device that is not essential in itself but that adds to the beauty or convenience or effectiveness of something else or is supplementary or secondary to something of greater or primary importance which assists in operating or controlling or may serve as aid are accessories (AP General Sales Tax Act, 1957), Mehra Brothers v. Joint Commercial Officer, (1991) 1 SCC 514 (517).Whether an article or part is an accessory cannot be decided with reference to its necessity to its effective use of the vehicle as a whole. General a...
Grains
Grains, definition of 'grain', 'foodgrain' in notifications issued under U.P. Sales Tax Act, 1948 is wider the definition of 'food grain' in s. 14, CST 1956 and includes malted barley. Further, said notifications not being exception notifications but charging provisions, onus shall be an Revenue to prove that malted barley did not fall within 'foodgrain' of 'cereals', U.P. Sales Tax Act, 1948, ss. 3A(2A) and 3D, Central Sales Tax Act, 1956, s. 14; Commissioner, Trade Tax Act, U.P. v. National Cereal Product, (2005) 3 SCC 366....
That is to say
That is to say, are employed to make clear and fix the meaning of what is to be explained or defined; and such words are not used, as a rule, to amplify a meaning while removing a possible doubt for which purpose the word includes is generally employed, Stroud's Judicial Dictionary, 4th Edn., Vol. 5.Ordinarily, the expression 'that is to say' is employed to make clear and fix the meaning of what is to be explained or defined. Such words are not used, as a rule, to amplify a meaning while removing a possible doubt for which purpose the word 'includes' is generally employed. In unusual cases, depending upon the context of the words 'that is to say', this expression may be followed by illustrative instances, State of Tamil Nadu v. Pyare Lal Malhotra, AIR 1976SC 800 (804): (1976) 1 SCC 834: (1976) 3 SCR 168.(ii) The precise meaning of the words 'that is to say, must vary with the context ....... But in the context of single point sales tax, subject to special conditions when imposed on sep...
Bullion
Bullion [fr. billon, Fr., copper], uncoined gold and silver in the mass. Those metals are called so, either when smelted from the native ore, and not perfectly refined; or when they are perfectly refined, but melted down into bars or ingots, or into any unwrought body, of any degree of fineness. As to the purchase of bullion for the Mint, see (English) Coinage Act, 1870 (33 & 34 Vict. c. 10), s. 9, which provides that the Treasury may, from time to time, issue to the Master of the Mint such sums as may be necessary to enable him to purchase bullion to provide supplies of coin for the public service. As to the weights used in sales of bullion, see Weights and Measures Act, 1878, replacing 16 & 17 Vict. c. 29. See CURRENCY AND BANK NOTES ACT.Means gold or silver in the mass. It connotes gold or Silver regarded as raw material and it may be either in the form of raw gold or silver or ingots or bars of gold or silver, Deputy Commissioner Sales Tax (Board of Revenue) v. G.S. Pai, AIR 1980 S...
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