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Has been registered and possesses a registration certificate

possesses a registration certificate' used in sub-s. (1) of s. 7 of the Punjab General Sales Tax Act, 1948 have to be construed in accord with the general tenor of the section as a whole, and in

Hackney carriage or cab

Hackney carriage or cab, means any such vehicle for the conveyance of passengers which plies for hire, whether drawn or propelled by animal or mechanical power, and which is not a stage carriage or a tram...

Glass ware

AIR 1981 SC 1079 (1081): (1981) 2 SCC 528: (1981) 3 SCR 294. [U.P. Sales Tax, (15 of 1948)]

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Gambling

R.M.D. Chaurarabangwala, AIR 1957 SC 699 (707). [Bombay Lotteries and Prize Competitions Control and Tax Act, (54 of 1948), s. (1) (d)] The act of rising something of value, esp. money, for a chance to win a

Foreigner

Foreigner, has the same meaning as the Foreigners Act, 1946. [National Security Act, 1980 (65 of 1980)] It means a person who is not a citizen of India. [Foreigners Act, 1946 (31 of 1946), s. 2;...

For the purposes of this Act

patta to a ryot under S. 11 of the Tamil Nadu Estates (Abolition and Conversion into Ryotwari) Act, 1948 must be regarded as having been passed to achieve the purposes of the Act, namely, revenue purposes, that

Firm

Firm, a firm is not a legal entity. It is only a collective or compendious name for all the partners. In other words, a firm does not have any existence away from its partners. A decree...

Fact of State

Dominion of India was entitled to exercise extra provincial jurisdiction over the Shillong administered areas on April 15, 1948 which was the material date. The question at issue is not purely a question of fact but a

Employee

India Flour Mills (P.) Ltd., (1986) 3 SCC 238: AIR 1986 SC 1686 (1689). [Employees State Insurance Act, 1948, s. 2(9)(i)] The definition of 'employee' in the act would include one who has been dismissed, Central Provinces

Common gaming house

Common gaming house, 'common gaming house' means-- (i) in the case of gaming-- (a) on the market price of cotton, opium or other commodity or on the digits of the number used is stating such price,...

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