Definitely - Judgment Search Results

Girdardas and Co. Private Ltd. (In Liquidation) Vs. Commissioner of In ...

Court: Gujarat

Reported in: [1965]55ITR171(Guj)

..... could be deemed to have been a distribution of accumulated profits presumably because as the definition stood then the only amount which could be attributed to accumulated profits and therefore ..... expression accumulated profits was in inapt expression the object for which the legislature inserted the definition of dividend was clear namely that what the legislature intended to hit was a distribution .....

Bhika Mal Musaddi Lal Vs. Commissioner of Sales Tax

Court: Allahabad

Reported in: [1963]14STC770(All)

..... had not imported the sugar could not be brought within the definition of importer he saw no justification for considering the dictionary meaning ..... of the state government and the former question namely whether the definition is applicable to the word used in the notification is ..... under the statute consequently if the sales tax act contained a definition of the word importer it would apply to the word .....

Basti Sugar Mills Ltd. Vs. Ram Ujagar and ors.

Court: Supreme Court of India

Reported in: AIR1964SC355; [1963(7)FLR253]; (1963)IILLJ447SC; [1964]2SCR838

..... to deserve serious consideration the obvious purpose of this extended definition of the word employer is to make the owner of ..... management or by the contractor of the management unless however the definition of the word employer included the management of the industry ..... reasonable construction the words employed by a factory in this definition can only mean employed by the management of the factory .....

The Management of Express Newspapers Ltd. Vs. B. Somayajulu and ors.

Court: Supreme Court of India

Reported in: AIR1964SC279; [1963(7)FLR246]; (1963)IILLJ385SC; [1964]3SCR100

..... scale will be available to the part time correspondents only if in accordance with the definition in paragraph 23 part ii of its recommendations their principal avocation is journalism the committee ..... many of the part time correspondents employed by newspaper establishments would not fall within the definition if their principal avocation is something else and journalism is only a side business and .....

Ambica Mills Ltd. and ors. Vs. the State of Gujarat and anr.

Court: Gujarat

Reported in: (1964)0GLR446; [1964]15STC367(Guj)

..... the purchaser within the prescribed period it is clear from these definitions that what is subjected to two taxes is the turnover meaning ..... the society from being a dealer within the meaning of statutory definition of that word as we have pointed out the decision left ..... carries on the business of selling or supplying goods in the definition of dealer should be constructed in its commercial sense and .....

Rosenberg Vs. Fleuti

Court: US Supreme Court

..... would render him deportable the congress clearly has chosen so to apply the long established definition and this court cannot alter that legislative determination in the guise of statutory construction had ..... evidence that it was aware of the judicial precedents numerous organizations unsuccessfully urged that the definition be narrowed to accomplish what the court does today thus it was urged that .....

Dilip Kumar Mukherjee Vs. Commercial Tax Officer and ors.

Court: Kolkata

Reported in: AIR1965Cal498

..... the preparation of cigarettes cheroots hookah tobacco or snuff which are specifically mentioned in the definition of manufacture quoted above even in the making of bidi coloured thread fried spices ..... no room for the argument that varieties manufactured in similar processes cannot come within the definition because they are not specifically enumerated it is also worthwhile to remember that the .....

Albert David Ltd. Vs. Union of India (Uoi) and anr.

Court: Kolkata

Reported in: AIR1966Cal101

..... excise authorities never raised any objection as alleged or that no clarification regarding the definition of the term patent and proprietary medicines came from the central excise authorities as ..... the drugs act or authorised thereunder by the centra government the point that the definition of patent and proprietary medicine either required clarification or was not enforcible without clarification .....

Mer Ranmal Veman Vs. Mer Vajshi Parbat and ors.

Court: Gujarat

Reported in: AIR1963Guj280

..... money it would of course be debt in view of the definition but the definition does not say whose debt it is it does not say ..... arrears of wages payable in respect of agricultural or manual labour this definition of debt consists of two parts the first part provides that debt ..... the debt which is referred to in the second part of this definition namely mortgage money the payment of which is secured by the .....

V.K. Godhwani and anr. Vs. State and anr.

Court: Kolkata

Reported in: AIR1965Cal79

..... that person so engaged becomes a public prosecutor derivatively by the definition in section 4 1 t 4 any person conducting a ..... public prosecutor and the fourth direct engagement by government under the definition in section 4 1 t of the code of criminal ..... a public prosecutor as distinct fromthe first part in the same definition which mentions any person appointed under section 492 a person acting .....