Plus - Definition - Law Dictionary Home Dictionary Definition plus

Definition :

Plus, indicates that the rate of duty consists of two parts; one part is ad valorem duty and the other is the excise duty calculated according to the formula given, JK Steel Ltd. v. Union of India, AIR 1970 SC 1173.

Plus, occurring between the two terms, i.e., the 'demand charges' and 'energy charges', has to be read as 'plus' and not as 'or', DD Axles Pvt. Ltd. v. MCD, (1995) 57 Del LT 469