movable property other than actionable claims, money and securities; (bc) "commodity derivative" means a contract - (i) for the delivery of such goods ... following clause shall be inserted, namely: - '(ha) "specific delivery contract" means a commodity derivative which provides for the actual delivery of specific qualities or types
under :
retail dealer in relation to any commodity in packaged form means a dealer who directly sells such packages to the consumer and includes ... under :
retail sale, in relation to a commodity, means the sale, distribution or delivery of such commodity through retail sales agencies or other instrumentalities
Niko Resources Limited vs Union Of India & on 26 March, 2015
Author: V.M
under: -
(o) "retail dealer" in relation to any commodity in packaged form means a dealer who directly sells such packages to the consumer ... individuals;
(q) "retail sale" in relation to a commodity, means the sale, distribution or delivery of such commodity through retail sales agencies
omitted and Section 2A was inserted
providing that the essential commodity means a commodity specified in
the Schedule. By virtue of the said amendment ... defined but defined
in Essential Commodities Act, 1955 or the Drugs & Cosmetics Act, 1940
shall have the meanings respectively assigned to them
Standards of Weights & Measures (Package
Commodity) Rules, 1977, a 'pre-packaged
commodity' means a commodity, which, without
the purchaser being present
industrial or institutional consumers;
(l) retail sale , in relation to a commodity, means the sale, distribution or delivery of such commodity through retail sales shops ... 2000 issued by DGFT in relation to Package Commodities does not necessarily mean that the MRP is required to be declared. Conforming to the notification
those commodities coming
under that sub-heading of the HSN.
iii. The commodities which are given eight digit HSN
Number shall mean that commodity which ... shall include all those commodities
coming under that sub-heading and commodities
coming under eight digit HSN number shall mean that
commodity which bears that
under:
retail dealer Rule 2(o) in relation to any commodity in packaged form means a dealer who directly sells such packages to the consumer ... group of individuals.
Retail sale, in relation to a commodity, means the sale, distribution or delivery of such commodity through retail sales agencies or other
separate entity but this does not necessarily
mean that the material by which the commodity is
manufactured must lose its identity. The latter
connotation ... held that manufacture has to be
understood to mean transformation of goods into
a new commodity commercially distinct and
separate, and having its own character
