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Handicrafts

AIR 1989 SC 2278 (2281): (1989) 4 SCC 275: (1989) 3 SCR 873. (Central Excise and Salt Act, 1944, Sch I. Tariff Item 68) Furniture as such does not qualify as handicrafts. It may be characterised as

Incuria

of a statute or other binding authority, Young v. Bristol Aeroplace Co. Ltd., (1944) 2 All ER 293: 1944 KB 718. literally means 'carelessness', State of Uttar Pradesh v. Synthetics and Chemicals Ltd., (1991) 4 SCC 139.

Indirect tax enactment

Indirect tax enactment, means the Customs Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) or the Customs Tariff Act, 1975 (51 of 1975) or the Central Excise Tariff Act,

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Wholesale dealer

others, stocks such goods belonging to others as an agent for the purpose of sale. [Central Excise Act, 1944 (10 of 1944), s. 2(k)] One who sells goods in gross to retail dealers rather than selling in

Raw material

Ltd., AIR 1990 SC 196 (200): (1989) 4 SCC 566: (1989) Supp (1) SCR 323. [Central Excise Rules, 1944, R. 8(1)] (ii) The expression 'raw material' is not a defined term. The ingredient should be so essential

Precedent

Precedent, a decision is a precedent of its own features. Further, the enunciation of the reason or principle on which a question before a court has been decided is alone binding as a precedent, Uttaranchal Road...

Levy

Excise, Chandigarh v. Smith Kline Beecham Consumer Health Care Ltd., AIR 2003 SC 829. [see Central Excise Act, 1944 (1 of 1944)] [fr. levo, Lat.], the act of raising money or men. Assessment and collection of income

Manufacture

Ltd., AIR 1963 SC 791 (795): (1963) 1 Supp SCR 586. [Central Excise and Sales Act, (1 of 1944) as amended by (38 of 1960), s. 2(f)] Manufacture is a kind of productive industry in which the

Factory

with the production of these goods is being carried on or is ordinarily carried on. [Central Excise Act, 1944 (1 of 1944), s. 2 (e)] Shall have the same meaning as in clause (m) of s. 2

Excisable goods

Excise Tariff Act, 1985 as being subject to a duty of excise and includes salt. [Central Excise Act, 1944 (1 of 1944), s. 2 (d)]

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