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Meaning or connotation of words and phrases

and phrases, In determining the meaning or connotation of words and expressions describing an article or commodity the turnover of which is taxed in a sales tax enactment, if there is one principle fairly well-settled it is

In respect of goods

In respect of goods, the expression 'in respect of the goods' in R. 5(1) (i) of the Rules means only 'on the goods', State of Madras v. Swastik Tobacoo Factory, AIR 1966 SC 1000 (1002): (1966)...

order

order 1 : a state of peace, freedom from unruly behavior, and respect for law and proper authority [maintain law and ] 2 : an established mode or state of procedure [a call to ] 3...

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Escaped assessment

Escaped assessment, the expression 'escaped asses-sment' includes that of a turnover which has not been assessed at all, because for one reason or other no assessment proceedings were initiated

Deduction

Deduction, for expenses incurred on account of special packing, turnover tax, octroi and bought-out items was admissible for the period. September 1988 to March 1991, subject to the

Core activity

Core activity, means activity carried on by an Indian entity which constitutes at least 50% of its average turnover in the previous accounting year. [Foreign Exchange Management (Transfer or Issue of Any Foreign Security) Regulations, 2000, s.

knish

A fried or sometimes baked turnover made from a round or square sheet of dough containing a filling usually of meat or potatoes

Reason to believe

rational basis for the assessing authority to form the belief that the whole or any part of the turnover of a dealer has, for any reason, escaped assessment to tax for some reason. If such a basis

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