Sales Tax - Law Dictionary Search Results
Reason to believe
a basis exists, the assessing authority can proceed in the manner laid down in the section, Commissioner of Sales Tax v. Bhagwan Industries (P) Ltd., AIR 1973 SC 370 (374): (1973) 3 SCC 265: (1973) 2 SCR 625. … Bhagwan Industries (P) Ltd., AIR 1973 SC 370 (374): (1973) 3 SCC 265: (1973) 2 SCR 625. [U.P. Sales Tax Act, (15 of 1948), s. 29] The important words under s. 147(a) are 'has reason to believe' and
Business
transaction in connection with, or incident or ancillary to, such trade, commerce, manufacture adventure or concern ....... [Rajasthan Sales Tax Act, 1954, s. 2(cc)], Gopal Industries Ltd. v. State of Rajasthan, AIR 1971 SC 2054 (2057): (1971) 2 … any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern. [Central Sales Tax Act, 1956 (74 of 1956), s. 2 (aa)] Business is a wider term than 'trade' and may include
Sale of Goods Act, 1893
Sale of Goods Act, 1893 (English) (56 & 57 Vict. c. 71), codifying the law of the sale of … that (re-enacting a part of the Statute of Frauds) a contract for the sale of goods of the value of 10l. or more is not enforceable unless the buyer accept and receive part, or give something in
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Market overt
Market overt, an open or public market. Contracts of sale which transfer the property as against a real owner though not the seller are binding, if made according … following rules.--(1)The sale must be in a place that is open, so that anyone who passes may see it, and that is proper for the sale of such goods; (2) it must be an actual sale for
Sanitary fittings
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 … laid underground as mains for carrying water supply from one area or place to another, Dy. Commissioner of Sales Tax v. G.S. Pai & Co., AIR 1980 SC 611 (613). See also AIR 1977 SC 1132 (1134). [Kerala
In the manufacture of goods
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 … Ltd. v. State of Kerala, AIR 1976 SC 2469: (1976) 4 SCC 470: (1977) 1 SCR 755. [Central Sales Tax Act, 1956, s. 8(3)(b)] The expression 'in the manufacture of goods' should normally encompass the entire process carried
If for any reason
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 … 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.
Joint-tenancy
the whole estate without the concurrence of other parties. that legal estate has been vested in trustees for sale as joint-tenants in the following cases, in joint-tenancy, estates in common or undivided shares, and coparceners; see infra. … by the accession of the part of him or them that die to the survivors or survivor, till it passes to a single hand, and the joint-tenancy ceases. Anciently, joint-tenancy was favoured because it did not induce
Service
communicated, may, if aggrieved, seek redress in a higher forum in the manner prescribed by law, Commissioner of Sales Tax v. MangalSen Shyam Lal, AIR 1975 SC 1106 (1110): (1975) 4 SCC 35: (1975) Supp SCR 58. [U.P. … v. MangalSen Shyam Lal, AIR 1975 SC 1106 (1110): (1975) 4 SCC 35: (1975) Supp SCR 58. [U.P. Sales Tax Act, 1948, s. 10(B)] The word 'service' has been construed to be wide enough to take in not
Transfer
Transfer shall be deemed to include also the transactions referred to in clause (f) of section 269VA. [Income Tax Act, 1961 (43 of 1961), s. 80C] … Transfer, a permanent alienation is a transfer and a permanent alienation includes the several kinds of transfers, namely, sale, exchange or gift, Syed Jalal v. Targopal Ram Reddy, AIR 1970 AP 19. Transfer, cannot have the widest
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