1. Anandha maligai goods traders
2. Apollo pharmacy
3. Ulavar sandhai

(i) The motto of every group members should be "save first" - Credit Later"
(ii) Self help group is homogeneous in terms of Economic Status.
(iii) The ideal size of a self help group ranges between 10 to 20 members.

1. to raise national income and standard of living
2. to enable even distribution of natural resource
3. to enable even distribution of agricultural products
4. to enjoy the fruits of development of science and technology
5. to share the benefits of low cost of production

1. The foremost objective of GST is to create a common market with uniform tax rate in India. (One Nation, One Tax, One Market)
2. To eliminate the cascading effect of taxes, GST allows set-off of prior taxes for the same transactions as input tax credit.
3. To boost Indian exports, the GST already collected on the inputs will be refunded and thus there will be no tax on all exports.

The Capital Account consists of three components :
(i) Private Capital
(ii) Banking Capital
(iii) Official Capital

The features of ADR as follows:
(i) ADR's are denominated only in US dollars.
(ii) They are issued only to investors who are American residents.
(iii) The depository bank should be located in US.

Out of Gross Total Income, Income tax Act, 1961 allows certain deductions under section 80. After allowing these deductions the figure which we arrive at is called 'Total Income' and on this figure tax liability is computed at the prescribed rates.

A contract may be discharged if its performance becomes impossible. The rule of impossibility of performance is based on the following maxims
1. the law does not recognize what is impossible and
2. what is impossible does not create an obligation.

1. Free trade benefits developed countries more than developing countries.
2. Most favoured Nation principles.
3. Failure to Reduce Tariffs on Agriculture.
4. Neglect of Farmers Interest in Developing countries

The important characteristics of Super Market are listed below :
(i) Supermarkets are generally situated at the main shopping centres 
(ii) The goods kept on racks with clearly labelled price and quality tags in such stores.
(iii) The customers move into the store to pick up goods of their requirements, bring them to the cash counter, make payment and take home delivery.
(iv) The goods are sold on cash basis only. No credit facilities are made available.

Promises which form consideration or part of consideration for each other are called 'reciprocal promise'. For example X promises to sell his house to Y for Rs. 5,00,000. The promises are reciprocal. X is the promisor to give the house and a promisee to receive Rs.5,00,000. Y is the promisee to receive the house and a promisor to pay Rs. 5,00,000.

The following are the sources of raising long term finance:
1. Shares
2. Debentures
3. Retained Earnings
4. Public Deposit
5. Long Term Loan from Commercial Banks
6. The Loans from Financial Institutions
The following are the sources of raising short term finance:
1. Loans and Advances
2. Mortgage
3. Bank Overdraft
4. Loans against the Securities
5. Discounting Bills of Exchange
6. Clean Loan
7. Trade Credit Commercial Paper (CP)
8. Pledge
9. Hire Purchase Finance
10. Hypothecation
11. Factoring

(i) A voidable contract is one which is enforceable by law at the option of one or more of the parties thereto, but not, at the option of other or others [Section 2 (i)]. .
(ii) A contract is voidable when one of the parties to the contract has not exercised his free consent.
(iii) Examples of voidable contracts are those which are induced by coercion undue influence, fraud, or misrepresentation.
(iv) In all these cases the person whose consent was not freely given may avoid the contract.
(v) Thus, where 'A' threatens to kill 'B' if he does not transfer his house in 'A's favour for a very low price, the agreement is voidable for being the result of coercion.

Kinds of Mercantile Agents or Agent Middlemen:
1. Brokers
2. Factors
3. Commission Agents
4. Del-credere Agents
5. Auctioneers
6. Warehousekeepers.

(i) Mate's receipt is the document issued by the captain of the ship acknowledging the receipt of goods on board by him to the port of specified destination.
(ii) This contains details like quantity of goods shipped, number of packages, conditions for packing, etc.