form of electro-magnetic data storage device; (13) "business" includes any trade, commerce or manufacture or any adventure or concern in the nature of trade ... involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation
regulating or prohibiting the production, supply and distribution thereof and trade and commerce therein. (1A) Notwithstanding anything contained in sub-section (1),— (a) the supply ... requiring persons engaged in the production, supply or distribution of or trade and commerce in, any essential commodity to maintain and produce for inspection such
Bihar actually took
place in the course of inter-State trade or commerce.
Parliament not having by law otherwise provided, no State
law could, therefore ... sales or purchases
take place in the course of inter-State trade or commerce
and the majority decision in The State of Bombay
goods said to take place in the course of inter-State trade or commerce
.-A sale or purchase of goods shall be deemed to take ... place in the course of inter-State trade or commerce if the sale or purchase- (a) occasions the movement of goods from one State
Rates of tax on sales in the course of inter-State trade or commerce
.- [(1) Every dealer, who in the course of inter-State trade ... sale of goods in the course of inter-State trade or commerce not falling within sub-section (1), shall be at the rate applicable
Article 301 in Constitution of India
301. Freedom of trade, commerce and intercourse
Subject to the other provisions of this Part, trade, commerce and intercourse
Assistant Commissioner of Commercial Taxes under Section 4; (i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce ... manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on or undertaken with a motive to make gain or profit
place outside its limits. (l) [ "Trade" includes :- [Inserted by Punjab Act 34 of 1973 dated 10.7.1973.] (i) any trade, commerce or manufacture for any adventure ... concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with the motive
liquor trade. On the contrary, numerous judgments expressly
hold these Articles to be inapplicable to trade, commerce and intercourse
in liquor. We can beneficially refer ... trade as well. In other words, subject to the provisions of
Part XIII, no restrictions can be imposed upon the flow of trade, commerce
Section 2 (w.e.f. 1.10.1958). ] (aa) [ "business" includes- (i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade ... commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit
