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necessary modifications, to Scotland (s. 20) and Ireland (s. 21). It does not apply to fairs, bazars, or sales of work for charitable or other purposes from which no private profit is derived (s. 19), and certain … shall be employed for more than the normal maximum working hours, that is, forty-eight hours in any week; it makes restrictions on right employment, has special provisions as to the catering trade, the sale of accessories for

sale

of the seller's inventory called also bulk transfer NOTE: Article 6 of the Uniform Commercial Code governs bulk sales. Under section 6-102(c), in order for a sale to be considered a bulk sale, the buyer (or an … they conform to contract sheriff's sale : a forced sale of property by a sheriff or deputy sheriff tax sale : a forced sale of property resulting from nonpayment of taxes by the owner compare tax lien

Lien

by action, if he have been unlawfully dispossessed of it. A lien does not import a right of sale. Sometimes a Court of Equity has decreed a sale as a part of its own system of remedial … which is in his possession belonging to another, until certain demands of the person in possession are satisfied. It is neither a jus in re, nor a jus ad rem--i.e., it is not a right of property

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Accessories

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 … 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

Dealer

v. State of Mysore, (1976) 1 SCC 336: AIR 1976 SC 357 (360): (1976) 2 SCR 852. [Central Sales Tax Act (74 of 1956), s. 2(b), 2(dd)] Includes Central Government, Joint Director of Food v. State of Andhra … as it stood at the material time, from the definition of 'dealer' in s. 2(c) of the U.P. Sales Tax Act, 1948 that even a selling or purchasing agent is within that definition. A person to be a

Warranty

These rules are, in the main, merely declaratory of law which is applicable to many transactions other than sales: see REPRESENTATION; TRADE MARKS; LAND-LORD AND TENANT; PROVISO FOR RE-ENTRY; HOUSING; and, upon sales of certain goods, Anchor … place, the warrantor would substitute an equivalent estate in its place-see Co. Litt. 365 a. In that form it has been superseded in practice by 3 & 4 Wm. 4, cc. 27 (s. 39) and 74 (s.

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. … 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.

Bullion

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 SC 611: (1980) 1 SCR 938: (1980) 1 SCC 142 … v. G.S. Pai, AIR 1980 SC 611: (1980) 1 SCR 938: (1980) 1 SCC 142 (144). (Kerala General Sales Tax Act, 1963, First Sch. Entry 56)

That is to say

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 separate categories of specified goods, the expression was apparently employed to … of goods on a given list. The purpose of such specification and enumeration in a statute dealing with sales tax at a single point in a series of sales would, very naturally, be to indicate the types of

Tax payable

Matched in: Term Tax payable

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