cash, property in any goods for cash,
deferred payment or other
deferred payment or other
valuable consideration;
valuable consideration;
(ii) a transfer of property ... specified
period) for cash, deferred
period) for cash, deferred
payment or other valuable
consideration; (v) a supply of payment or other valuable
goods
balance of Rs.1.68 crores was treated as deferred consideration.
10 It may be apposite to extract the relevant paragraph from the agreement dated ... crore Sixty Eight Lakhs only) (deferred consideration) shall be payable to Mr. T. Kannan only if, the business coming the Chennai Pathology Division achieves
Contract”
includes any agreement for carrying out for cash, deferred payment or other
valuable consideration, building construction, manufacture, processing,
_____________
Page ... another in the course of business
for cash, deferred payment or other valuable consideration and
includes ,-
i) a transfer, otherwise than in pursuance
another in the course of business for cash, 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
distribution consumer goods or other goods to its members for deferred consideration can be said to be extending credit facilities merely because it does
properties to be included in the sale deed, to secure the deferred consideration of Rs. 35,000/- could not be implemented. The High Court found
account of others, whether for cash or deferred payment or other valuable consideration. The words, "amount for which goods are bought or sold ... agreement for the transfer of property for cash or deferred payment (money consideration). The words "aggregate amount" do not add to or enlarge
contract of property in any goods for cash, deferred payment or other valuable consideration;
(vi) a person engaged in the business of transfer of property ... whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(ix) a person engaged in the business of supplying
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
ship and was not the deferred payment of the consideration. In the circumstances, the first Appellate Authority rejected the argument of the assessee that
