Niko Resources Limited vs Union Of India & on 26 March, 2015
Author: V.M
articles and commodities."
Thus, it is apparent that the word "goods" as used in the Sales Tax Act means only movable property ... rule 5. The profit-motive must be with regard to the commodities in regard to which the impost is sought to be levied. There
purpose of Essential Commodities Act , essential commodity is a
commodity which is specified in the Schedule. Once a commodity is not
included in the Schedule ... essential commodity
within the meaning of Essential Commodities Act , and therefore the
provisions of the Essential Commodities Act as well as the provisions
of Seed
Shorter Oxford Dictionaries, an "article" means a particular commodity, a thing for sale and it also means a distinct part. An "article ... spoken of in entry 20 must necessarily mean a component part and not a whole commodity or a whole thing. There can be no doubt
defines 'essential commodity' as any of the classes of commodities enumerated thereunder and at item (viii), it includes 'petroleum and petroleum products ... Rules, as follows :
"3(n) 'petroleum product' means any commodity made from petroleum or naairal gas and shall include refined crude
marketable commodity for immediate use as an article of food, it was certainly "a marketable commodity to be manufactured by people who possess ... there was a market for galkas - and by galkas we mean the commodity of galkas in raw state - even outside India, the performance
Essential Commodities Act, any commodity can be declared as essential commodity which the Central Government, by notified order declare to be the essential commodity ... defined in Clause (c) of Section 2 of the Essential Commodities Act, means an order notified in the Official Gazette and the order was notified
defines 'essential commodity' as any of the classes of commodities enumerated thereunder and at item (viii), it includes 'petroleum and petroleum products ... Natural Gas Rules, as follows:
3(n) 'petroleum product' means any commodity made from petroleum or natural gas and shall include refined crude
Essential Commodities Act, 1955 defines the "essential commodity". "Essential commodity," inter alia, means "foodstuffs, including edible oilseeds and oils ... that has been stated is that the "essential commodity", inter alia, means foodstuffs, including edible oil seeds and oils. Therefore, since the Parliament
marketable commodity for immediate use as an article of food, it was certainly "a marketable commodity to be manufactured by people who possess ... there was a market for Galkas - and by Galkas we mean the commodity of Galkas in raw state - even outside India, the performance