Sales Tax - Law Dictionary Search Results
Home Dictionary Name: sales tax Page: 4Tax payable
Tax payable, means tax payable under this Act on sales or purchase effected by a dealer or casual dealer but does not include tax due as defined in clause (46). [West Bengal Value Added Tax Act, 2003, s. 2(49)]Means the full amount of tax which becomes due when assessed on the basis of the information regarding turnover and taxable turnover furnished or shown in the return, J.K. Synthetices Ltd. v. Commercial Taxes Officer, AIR 1994 SC 2393. (See also Rajasthan Sales Tax Act, 1954, s. 1113)The tax payable is the amount for which a demand notice is issued under s. 156. In determining the tax payable, the tax already paid has to be deducted. Hence, there can be no doubt that the expression 'the amount of the tax, if any, payable by him' referred to in the first part of s. 271(1)(a)(i), refers to the tax payable under a demand notice. Considering the words 'the tax' found in the latter part of that provision. It may be noted that the expression used is not 'tax' but the 'the tax'. The def...
Business
Business, 'business' is a word of wide import. It has no definite meaning. Its perceptions differ from private to public sector or from institutional financing to commercial banking, Mahesh Chandra v. Regional Manager Uttar Pradesh Financial Corpn., AIR 1993 SC 935 (939): (1993) 2 SCC 279. [State Financial Corporation Act, (63 of 1951), s. 24]--Business would undoubtedly be property, unless there is something to the contrary in the enactment, J.K. Trust Bombay v. CIT, (1958) SCR 65: 1957 SCJ 845: AIR 1957 SC 846.Business includes the activities carried on by any public body, Halsbury's Laws of England, Vol. 20, 4th Edn., Para 546, p. 357. The term 'business' includes every trade, occupation and profession. The word 'business' has no technical meaning, but is to be read with reference to the subject and intent of the Act in which it occurs. The term 'business' means an affair requiring attention and labour as the chief concern; mercantile pursuits, that one does for livelihood, occupati...
Reason to believe
Reason to believe, does not mean a purely subjective satisfaction. The belief must be held in good faith; it cannot be merely a pretence, S. Narayanappa v. CIT, Bangalore, AIR 1967 SC 523: (1967) 65 ITR 219: 1967 1 SCJ 161.Reason to believe, does not mean a purely subjective satisfaction. The believe must be held in good faith. It cannot be merely a pretence, S. Narayanappa v. C.I.T., Bangalore, 1967 ITR 219: AIR 1967 SC 523.Reason to believe, is not synonymous with subjective satisfaction of the officer. The belief must be held in good faith; it cannot merely be a pretence, Partap Singh v. Director of Enforcement, AIR 1985 SC 989: (1985) 3 SCC 72.Means that reasons should exist but the court will not go into the adequacy of such reason, Manchand & Co. v. CIT, West Bengal, AIR 1969 Cal 431.Means coming to the conclusion on the basis of the information that a thing, condition, statement or fact exists. It only means facts which prima facie will convince any reasonable person under the c...
If for any reason
If for any reason, although the opening words used in s. 12(8) are 'if for any reason' and not 'if the sales tax authority has reason to believe', the difference in phraseology should not make such material difference. A reason cannot exist in vacuum, Sales Tax Officer v. Uttareswari Rice Mills, AIR 1972 SC 2617 (2620): (1973) 3 SCC 171: (1973) 2 SCR 310. [Orissa Sales Tax Act, 1947, s. 12(8)]...
In the manufacture of goods
In the manufacture of goods would normally encompass the entire process carried on by the dealer of converting raw materials into finished goods. Where any particular process is so integrally connected with the ultimate production of goods that but for that process, manufacture or processing of goods would be commercially inexpedient, goods required in that process would, in our judgment, fall with in the expression 'in the manufacture of goods, Rajasthan SEB v. Associated Stone Industries, (2000) 6 SCC 141.In the manufacture of goods, the expression 'in the manufacture of goods' in s. 8(3)(b) of the Central Sales Tax Act, 1956 should normally encompasses the entire process carried on by the dealer of converting the raw material into finished goods. Where any particular process is so integrally connected with the ultimate production of goods that, but for that process, manufacture or process-ing of goods would be commercially inexpedient, goods, required in that process would fall with...
Sanitary fittings
Sanitary fittings, means fittings which promote cleanliness. Glazed tiles immediately show even little dirt, and can be kept free from dirt with little effort and are generally conducive to healthy conditions. The essential attribute of glazed tiles is that they ensure sanitary conditions. They are, therefore, covered within the expression 'sanitary fittings', H&R Johson (India) Ltd. v. Ahmedabad Municipal Corporation, (1981) 22 Guj LR 10 (DB).Means such pipes or materials as are meant for use for supply of water to or in lavatories, urinals, or bathrooms of private houses or public buildings, and they do not include heavy pipes which are laid underground as mains for carrying water supply from one area or place to another, Dy. Commr. of Sales Tax v. G.S. Pai, (1980) 1 SCR 938.The expression 'sanitary fittings' means such pipes or materials as are meant for use for supply of water to or in lavatories, urinals or bathrooms or private houses or public buildings and they do not include he...
Service
Service [fr. servitium, Lat.], that duty which a tenant, by reason of his estate, owes to his lord. There are many divisions of this duty in our ancient law books, as into personal and real, which is either urbane or rustic, free and base, continua land annual, casual and accidental, intrinsic and extrinsic, certain and uncertain, etc. see TENURE.The formal delivery of a writ, summons of other legal process 2. The formal delivery of some other legal notice such as pleading, Black's Law Dictionary, 7th Edn., p. 1372.The formal mode of bringing a writ or other process, or a notice in a suit, to the knowledge of the person affected by it.The service of writs of summons is regulated by (English) R.S.C. 1883, Ord. IX., which by r. 1 dispenses wit service, when (as is usual) the defendant, by his solicitor, agrees to accept service, and enters an appearance. By r. 2, service, when required, must be personal, unless an order for 'substituted service, or the substitution of notice for service,...
Sale in the course of inter-State trade
Sale in the course of inter-State trade, a 'sale in the course of inter-State trade' in Article 286(2) of the Constitution includes a sale by a trader in one State to a consumer or user in another State. The ex-pression is not confined to sales between two traders only, State of Bombay v. United Motors (India) Ltd., AIR 1953 SC 252: (1953) SCR 1069.A sale which occasions movement of goods from one State to another is a sale in the course of inter-State trade, no matter in which State the property in the goods passes; (2) it is not necessary that the sale must precede the inter-State movement in order that the sale may be deemed to have occasioned such movement; and (3) it is also not necessary for a sale to be deemed to have taken place in the course of inter-State trade or commerce, that the covenant regarding inter-State movement must be specified in the contract itself. It would be enough if the movement was in pursuance of and in-cidental to the contract of sale, Union of India v. ...
Uses
Uses (History). A use is the intention or purpose, express or implied, upon which property is to be held. The Common Law treated the actual possessor for all purposes as the owner of the property. It was not difficult to find him out, since the possession of his estate was conferred upon him by a formal and notorious ceremony, technically called livery of seisin, which was performed openly and in the presence of the people of the locality.It soon became evident that the simple rules of the Common Law were stumbling-blocks to the complicated wants of an enterprising people.Hence ingenuity was sharpened to hit upon a device which should set at nought the rigidity of existing law and formalities.A system was found by the monastic jurists upon a model furnished by the Civil Law, which, by a nice adaptation, evaded, without overturning, the Common Law. Two methods of transferring realty began to co-exist in this country-the ancient Common Law system, and the later invention, which is denomi...
Consumption and use
Consummation, of tenancy by the curtesy is when a husband, upon his wife's death, becomes entitled to hold her lands in fee simple or fee tail, of which she was seised during the marriage, for his own life, provided he has had issue by her, capable of inheriting. His estate becomes initiate upon birth of a child.Consummation, (1) the completion of a thing; (2) the completion of a marriage between wedded persons by cohabitation.Consummation, defined in Black's Law Dictionary, 6th Edn., 'the completion of a thing; the completion of a marriage by cohabitation between spouses', Babu S/o Raveendran v. Babu S/o Bahuleyan, (2003) 7 SCC 37.Consumption, means every fact which it is necessary to establish to support a right or obtain a judgment, Sadanandan Bhadran v. Madhavan Sunil Kumar, (1998) 6 SCC 514.The word consumption in its primary sense means the act of consuming and in ordinary parlance means the use of an article in a way which destroys, wastes or uses up that article. But in some le...
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