following:
(a) a sum of 5% of the Gross Deferred
Consideration being the management fees
towards the administrative expenses of the
New Lender ... Securities to the extent the tax liability
pertains to the Gross Deferred Consideration
but shall not include any tax pertaining to the
dividends and interest
consideration in money covered by
the definition of sale not only under the phrase "other valuable
consideration", but also under "deferred payment ... works contract is to be for "cash
deferred payment or valuable consideration ".
.....
(n) After the decision of the Supreme Court in Builders
Association
consideration in money covered by
the definition of sale not only under the phrase "other valuable
consideration", but also under "deferred payment ... works contract is to be for "cash
deferred payment or valuable consideration ".
.....
(n) After the decision of the Supreme Court in Builders
Association
from the reading of the above clauses
of the agreement the deferred consideration is payable over a
period of four years ... respondent-assessee as deferred consideration.
The consideration of Rs. 20 crores is not an assured
consideration to be received by the Shete family
apparent consideration that if the immovable property is to be transferred byway of sale, the apparent, consideration is the consideration for the said transfer ... amount of consideration and contemplates only specified amount of consideration which is clearly fixed in the agreement but payment of which is deferred
Herbertsons Ltd., by its Resolution of 3-6-1997 decided to defer consideration of the application for transfer of the aforesaid shares as they were
goods for any purpose for cash/deferred cash or other valuable consideration in the State of Maharashtra. By issuing a notification under section ... 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
goods made within the State for
cash or deferred payment or other valuable consideration but
does not include a mortgage, hypothecation, charge or pledge ... otherwise than in
pursuance of a contract for cash, deferred payment or other
valuable consideration;
(ii) the transfer of property in goods (whether as goods
whether or not for a specified period) for cash,
deferred payment or other valuable consideration in the State of
Maharashtra. The Act originally enacted came ... whether or not for a specified period)
for cash, deferred payment or other valuable consideration and includes
State Government or Central Government which so transfers
contract,
of property in any goods for cash, deferred payment or
other valuable consideration;
(ii) a transfer of property in goods (whether as
goods ... whether or not for a specified period) for cash,
deferred payment or other valuable consideration;
(v) a supply of goods by any unincorporated
association
