intoxicating for supply or service, for
cash or deferred payment or valuable consideration would
amount to deemed sale. According to Mr. Vasdev, the earlier
decisions ... body of
persons to its members by way of cash, deferred payment or
valuable consideration. Such transactions are treated and
regarded as sales. The decisions
buys such goods for consideration paid
or promised or partly paid or partly promised, or
under any system of deferred payment, when such ... consideration; it is immaterial whether the
consideration is paid or promised, or partly paid
and partly promised, or whether the payment of
consideration is deferred
authority in terms of the provisions of the Act.
While we defer consideration of these two issues till such time
the matter comes
whistle-blower(s)] as
accused in these proceedings, are pending consideration
before the trial court.
In aforesaid view of the matter, we direct the
learned ... framing of the
charges in the case pending before him deferring
consideration of the applications to bring the other
persons as accused and also
course of
trade or business for cash or for 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
accepted by this Court on 18
July 2016. We presently defer further consideration of the action to be
taken with reference to his conduct
some of the petitioners are
not ready for hearing, we defer the consideration of this
bunch of Special Leave Petitions to 13th September, 2016.
[VINOD
account of others whether for
cash or for deferred payment or other valuable
consideration, provided that the proceeds of the sale by a
person
assessee will open a separate account and the
tax which is being deferred from today will be
shown in that account which will be subject ... respondent. The singular issue that arises for
consideration is the interpretation of the deferment policy in
the context of provisions enumerated under the JVAT
directly or otherwise, for cash or for
deferred payment or for commission, remuneration
or other valuable consideration.
Explanation 1. – A co-operative society
