exchange, expressed or drawn in Indian currency but payable in any foreign currency. Indian currency is defined by s. 2(g) thereof as currency which ... assessee was able to acquire Indian currency only by transferring the said capital asset in question as defined
books and (d) things.
The expression "things" has not been defined under the CGST Act
and interpretation of the said expression came ... term 'goods' as defined under
Sub-section (52) of Section 2 of the Act.
31. Cash (Indian currency) is clearly excluded
from
this behalf;
(ii) of any currency, whether Indian or
foreign;
(iii) of any security as defined in clause (h) of
section 2 of the Securities
accused was
having knowledge of having possession of counterfeit
currency notes. As defined in Section 3 of the Evidence
Act, the "Fact ... proof required is that the accused
is having conscious possession of fake currency notes
and accused was also found 12 other genuine notes
along with
cannot fix the retail price during the currency of the exemption.
13. Retail price has been defined at Paragraph 2(s) to mean price
defined as under:
W.P No.5569 OF 2022
10
"Money" means the Indian legal tender or any
foreign currency, cheque, promissory note ... currency that is held for its numismatic value.
(Emphasis Supplied)
14. Under Section 2(118) of the CGST
Act, 2017, "Voucher" is defined
that fake currency notes
:sha;L1 '-iialiso. be tireatved as goods as defined under
Sec,V_'2V'{3ยง} Customs ... clause{22} of
Sec.2 of clearly holds that
the goods--. ' currency and negotiable
instruments';s:_l_' " definition clause
information, data and experience to be furnished hereunder, an amount in any currency acceptable to the Japanese Government equivalent to three per cent ... REMCO directly or on its behalf of all watthour meters, as defined herein, manufactured by REMCO with an annual minimum royalty
defined as follows:
"4. A 'promissory note' is an instrument in writing (not being a bank-note or a currency note) containing
Customs Act, 1964 defines the term
'Goods' as including (a) vessels, aircrafts and vehicles; (b)
stores; (c) baggage; (d) currency and negotiable
instruments ... Central
Government to notify goods and Section 11-A(a) defines
the term 'illegal import' means the import of any goods in
contravention
