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Establishment

Establishment, includes a shop, commercial estab-lishment, workshop, farm, residential hotel, restaurant, eating house, theatre or other place of public amusement or entertainment. [Child Labour (Prohibition and Regulation) Act, 1986, s. 2(iv)] 1. The act of establishing,...

Fresh fruit and vegetable

husk) is neither a 'fresh fruit' nor a 'vegetable', P.A. Thillai Chidambara v. A.A.A. Commissioner AIR 1985 SC 1644 (1645). [T.N. General Sales Tax Act (1 of 1959), ss. 17 and 3]

Newly set up establishment

Newly set up establishment, the word 'establish-ment' is also found used in s. 3 and that section clearly indicates that an establishment may consist of different departments or undertakings and it is, therefore, not synonymous with...

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