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Association not for Profit

s. 18 of the Companies Act, 1929, an association for promoting commerce and science, religion, charity or other useful object without distributing any dividend to its members maybe registered as a company with limited liability by licence

Commercial site

Commercial site, Commercial site' means (leaving out the inapplicable portion) any land which is used 'principally for the purposes of any trade, commerce, industry, manufacture or business', Chettiam Veettil Ammad v. Taluk Land

Dana

the donor gives up his ownership over a thing, makes another the owner of it and cannot thereafter use it nor has he any control over it. Commissioner of Income Tax v. Federation of Indian Chambers of … it nor has he any control over it. Commissioner of Income Tax v. Federation of Indian Chambers of Commerce and Industries, (1981) 3 SCC 156: AIR 1981 SC 1408 (1414): (1981) 3 SCR 489.

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Sale in West Bengal

respect to a sale made by a dealer, includes a sale in the course of inter-State trade or commerce. [West Bengal Value Added Tax Act, 2003, s. 2(40)] … Sale in West Bengal, when used with respect to a sale made by a dealer, includes a sale in the course of inter-State trade

Sale or purchase of goods shall be deemed....inter-State trade or commerce

Matched in: Term Sale or purchase of goods shall be deemed....inter-State trade or commerce

Turnover

and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period and determined in accordance with the provisions of this Act and the rules … Tax Officer v. Spencer & Co., AIR 1975 SC 1801: (1975) 2 SCC 358: (1975) Supp SCR 439. Used in relation to any dealer liable to tax under this Act means the aggregate of the sale prices

Cigarette

include beedi, cheroot and cigar. [Cigarettes and other Tobacco Products [Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act, (34 of 2003), s. 3(b)] … of tobacco wrapped in any substance containing tobacco, which, by reason of its appearance, the type of tobacco used in the filter, or its packaging and labeling is likely to be offered to, or purchased by consumers

Specified warning

Specified warning, means such warnings against the use of cigarettes or other tobacco products to be printed, painted or inscribed on packages of cigarettes or other … rules made under this Act. [Cigarettes and other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution Act, 2003 (34 of 2003), s. (o)]

Export

of a place outside India, Cigarettes and Other Tobacco Products (Prohibition of Advertisement and Regulation of Trade and Commerce, Production, Supply and Distribution) Act, 2003, s. 2(d). It means taking out of India to a place outside … It means taking out of India. [Aircraft Act, 1934, s. 2 (4)] The word 'export' may conceivably be used in move sense than one. In one sense, 'export' may mean sending or taking out of the country,

For

bears the sense of 'appropriate' or 'adapted to'; 'suitable to purpose'; vide Black's Legal Dictionary, Indian Chamber of Commerce v. C.I.T., AIR 1976 SC 348: (1976) 1 SCC 324: (1976) 1 SCR 830. … Uttar Pradesh v. Ramkrishan Burman, AIR 1971 SC 87: (1970) 1 SCC 80: (1970) 2 SCR 588. 'For' used with the active participle of a verb means 'For the purpose of' (See judgment of Westbury C., 1127)

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