mortgage,
hypothecation, charge or pledge) for cash or
deferred payment or other valuable consideration
and includes-
(i) a transfer, otherwise than in pursuance ... consideration. It would, thus, come within the purview of the
expression "any other valuable consideration", which expression would take
colour from deferred payment
whether or not for a specified period for cash, deferred payment or other valuable consideration without the transfer of ownership, and includes a sub-lease ... goods by one person to another for cash, deferred payment or other valuable consideration and includes- (i) a transfer, otherwise than in pursuance
whether or not for a specified period for cash, deferred payment or other valuable consideration without the transfer of ownership, and includes a sub-lease ... goods by one person to another for cash, deferred payment or other valuable consideration and includes- (i) a transfer, otherwise than in pursuance
deferred. But, in the instant case, though physical delivery was not effected, but, the corresponding entries with regard to the consideration were passed ... books of account. Only the physical payment of sale consideration was deferred. We have carefully examined the various provisions of law and we find that
ordinary course of trade or business for cash, or deferred payment or other valuable consideration. The fact that the works contract is subject ... contract, of property in any goods for cash, deferred payment or other valuable consideration;
(b) a tax on the transfer of property in goods (whether
mean any transfer of property in goods for cash, deferred payment or other valuable consideration and includes any transfer of the use of any goods ... property in goods by any person for cash, deferred payment or other valuable consideration, and includes-
(i) to (iii) ...
(iv) Any transfer
contract, of property in any goods for cash, deferred payment or other valuable consideration;
(b) a tax on the transfer of property in goods (whether ... whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(e) a tax on the supply of goods
whether the transfer was for other valuable consideration. The "other valuable consideration" came up for consideration before the Apex Court and this Court ... consideration. This consistent legislative practice cannot be ignored. The expression "valuable consideration" takes colour from the preceding expression "cash or deferred payment
under rule 17( b), the name of a candidate can be
deferred from consideration. Learned counsel also submitted that whenever
there is currency of punishment ... pendency of the charge memo, the name of the petitioner was deferred from
consideration.
6. I have considered the submissions made by the learned counsel
contract, of property in any goods for cash, deferred payment or other valuable consideration;
(b) a tax on the transfer of property in goods (whether ... valuable consideration. According to Mr. Goswami the words "valuable consideration" should be read separately and delinked from the words "cash, deferred payment
