imposition of, a tax in respect of any water or
electricity stored, generated, consumed, distributed
or sold by any authority established by any
existing ... imposition
of tax in respect of any water or electricity stored, generated,
consumed, distributed or sold by such authority;
and in that view
profession, but does not
include-
(i) any stock-in-trade, consumable stores or
raw materials held for the purposes of his
business or profession
business or profession, but does not include any
stock-in-trade, consumable stores or raw materials held for
the purpose of his business or profession
profession, but does not include :
(i) any stock-in-trade, consumable stores or raw materials held for the purposes of his business or profession
business or profession, but does not include any stock-in-trade, consumable stores or raw materials held for the purposes of his business or profession
Tata Consultancy Services vs State Of Andhra Pradesh on 5 November, 2004
Author: S.B
Khoday Distilleries Limited (Now Known ... vs The Scotch Whisky Association And ... on 27 May, 2008
case (supra) by
Ms. Jaising is misplaced. In that case, the National Consumers' Disputes
Redressal Commission was concerned with the question of interpretation ... person who buys any
commodity to consume either as eatable or otherwise
from a shop, business house, corporation, store, fair
price shop
supply from its stores iron, steel and cement for construction work and to deduct the prices of materials so supplied and consumed in the construction
purchase in retail market
from small shops as well as big departmental stores.
The learned Trial Court as also the High Court proceeded ... said
products; (ii) it was meant to be sold directly to the consumers and on the
productions "not for resale" was required
