count of accrual of interest on the deferred consideration and also ordered to charge interest under Section 217 of the Act as well as issued ... vendee Elscope Pvt. Ltd. to pay interest on the deferred consideration, the Tribunal in paragraph 17 of its Order held :
"In the instant case
count of accrual of interest on the deferred consideration and also ordered to charge interest under section 217 of the Act as well as issued ... vendee Elscope (P) Ltd. to pay interest on the deferred consideration, the Tribunal in para 17 of its order held :
"In the instant case
whether or not for a specified period) for cash, deferred payment or other valuable consideration shall be deemed to be a sale Explanation V. - Notwithstanding ... account or on account of others, whether such consideration be cash, deferred payment or any other thing of value and shall include, (a) the value
contract, of property in any goods for cash, deferred payment or other valuable consideration; (ii) a transfer of property in goods whether as goods ... body of persons to a member thereof for cash, deferred payment or other valuable consideration; (v) a supply, by way of or as part
whether or not for a specified period) for cash, deferred payment or other valuable consideration shall be deemed to be a sale Explanation V. - Notwithstanding ... account or on account of others, whether such consideration be cash, deferred payment or any other thing of value and shall include, (a) the value
styled as "activation charges" is nothing but a deferred consideration or deferred payment for the same sale. He contended that what the subscriber ... activation charges paid are in the nature of deferred payment of consideration for the original sale, or in the nature of value addition, and, therefore
pursuance of a contract or not, for cash or deferred payment or other valuable consideration;
(2) transfers property in goods (whether as goods ... whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(5) supplies, by way of or as part
pursuance of a contract or not, for cash or deferred payment or other valuable consideration ;
(2) transfers property in goods (whether as goods ... whether or not for a specified period) for cash, deferred payment or other valuable consideration ;
(5) supplies, by way of or as part
contract, of property in any goods for cash, deferred payment or other valuable consideration; (ii) a transfer of property in goods whether as goods ... body of persons to a member thereof for cash, deferred payment or other valuable consideration; (v) a supply, by way of or as part
mortgage, hypothecation, charge or pledge) for cash or deferred payment or other valuable consideration, and includes--
(i) a transfer, otherwise than in pursuance ... contract, of property in any goods for cash, deferred payment or other valuable consideration ;
(ii) a transfer of property in goods (whether as goods
