Such Tax - Law Dictionary Search Results

Deletitious

Of such a nature that anything may be erased from it said of paper

Scutage

Scutage, a tax or contribution raised by those that held lands by knight's service in commutation of such service towards furnishing

Sale price

AIR 1971 SC 2054: (1971) 2 SCC 532. (ii) Under s. 4 of the Madhya Pradesh General Sales Tax Act, 1958 the liability to pay tax is that of the dealer. The purchaser has no liability to

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(English) Law of Property Act, 1925, contingent, specific or residuary devises of real or personal property carry the income, and see the (English) Trustee Act, 1925, s. 31. S. 179, (English) L.P. Act, 1925, enables testators to

Trust

of the public policy of the law, as, for instance, seeking to create a perpetuity, or accumulating annual income be-yond the statutory limits. By the (English) Trustee Act, 1888 (51 & 52 Vict. c. 59), s. 8,

Marriage

v. Hyde, 1866 LR 1 P&D 130. Where a marriage in a foreign country complies with these requirements it is immaterial that under the local law dissolution can be obtained by mutual consent or at the will

Manufacture

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.

Property

signifies every possible interest which a person can acquire, hold and enjoy, J.K. Trust v. Commissioner of Income Tax, AIR 1957 SC 846 (849): (1958) SCR 65. [Income Tax Act, 1922, s. 4(3)(i)] (vi) As a legal

Tail

Property Act, 1925, had not been passed [s. 130 (4) (ibid.)] The limitation of an estate so that it can be inherited only by the fee owner's issue or class of issue, Black's Law dictionary 7th Edn.,

Consideration

applied his mind to the particular subject-matter or the particular source of income with a view to its taxability or to its non-taxability and not to any incidental connection', C.I.T v. Gurjargravures (P.) Ltd., AIR 1978 SC

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