TaxTMI 
TaxTMI 
Definitions
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....n article of this Constitution; (4) "borrow" includes the raising of money by the grant of annuities, and "loan" shall be construed accordingly; 4[(4A) 6[***]] (5) "clause" means a clause of the article in which the expression occurs; (6) "corporation tax" means any tax on income, so far as that tax is payable by companies and is a tax in the case of which the following conditions are fulfilled:- (a) that it is not chargeable in respect of agricultural income; (b) that no deduction in respect of the tax paid by companies is, by any enactments which may apply to the tax, authorised to be made from dividends payable by the companies to individuals; (c) that no provision exists for taking the tax so paid into account in computing....
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....s and services tax" means any tax on supply of goods, or services or both except taxes on the supply of the alcoholic liquor for human consumption;] (13) "guarantee" includes any obligation undertaken before the commencement of this Constitution to make payments in the event of the profits of an undertaking falling short of a specified amount; (14) "High Court" means any Court which is deemed for the purposes of this Constitution to be a High Court for any State and includes- (a) any Court in the territory of India constituted or reconstituted under this Constitution as a High Court; and (b) any other Court in the territory of India which may be declared by Parliament by law to be a High Court for all or any of the purposes of this ....
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....article 341 to be Scheduled Castes for the purposes of this Constitution; (25) "Scheduled Tribes" means such tribes or tribal communities or parts of or groups within such tribes or tribal communities as are deemed under article 342 to be Scheduled Tribes for the purposes of this Constitution; (26) "securities" includes stock; 7[****] 10[(26A) "Services" means anything other than goods; (26B) "State" with reference to articles 246A, 268, 269, 269A and article 279A includes a Union territory with Legislature;] 12[(26C) "socially and educationally backward classes" means such backward classes as are so deemed under article 342A for the purposes of this Constitution;] (27) "sub-clause" means a sub-clause of the clause in which th....
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....those goods by the person to whom such transfer, delivery or supply is made;] 2[(30) "Union territory" means Union territory specified in the First Schedule and includes any other territory comprised within the territory of India but not specified in that Schedule.] ******************* NOTES:- 1. Omitted vide Article 29 of the Constitution (7th Amendment) Act, 1956 dated 19-10-1956 w.e.f. 01-11-1956, before it was read as, "(21) 'Rajpramukh' means- (a) in relation to the State of Hyderabad, the person who for the time being is recognised by the President as the Nizam of Hyderabad; (b) in relation to the State of Jammu and Kashmir or the State of Mysore, the person who for the t....
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.... 54 of the Constitution (42nd Amendment) Act, 1976 dated 18-12-197, w.e.f. 01-02-1977. 6. Omitted vide Article 11 of the Constitution (43rd Amendment) Act, 1977 dated 13-04-1978 w.e.f. 13-04-1978, before it was read as, "'Central law' means any law other than a State law but does not include any amendment of this Constitution made under Art. 368." 7. Omitted vide Article 11 of the Constitution (43rd Amendment) Act, 1977 dated 13-04-1978 w.e.f. 13-04-1978, before it was read as, "5[(26-A) 'State law' means- (a) a State Act or an Act of the Legislature of a Union territory; (b) an Ordinance promulgated by the Governor of a State under Article 213 or by the administrator of a Union territ....