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Exempted employee

an employee who is not liable under this Act, to pay the employee's contribution. [Employee's State Insurance Act, 1948 (34 of 1948), s. 2(10)]

Agreement

Act, 1969 (54 of 1969), s. 2 (a)] Means an agreement entered into under s. 20. [Pharmacy Act, 1948 (8 of 1948), s. 2 (a)] Means an agreement (whether written or oral, or partly written and partly

Approved

Approved, means approved by the Central Council under s. 12 or s. 14. [Pharmacy Act, 1948 (8 of 1948), s. 2 (b)]

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Belt pulley

power to other part of the machine. Entry 34 of Schedule B of Punjab General Sales Tax Act 1948 (46 of 1948). State of Punjab v. Hindsons (P.) Ltd., 1984 Supp SCC 415: AIR 1984 SC 1803.

Calendar year

--means the period of twelve months beginning with the first day of January in any year. [Factories Act, 1948 (63 of 1948), s. 2 (bb)]

Capital gains

12B as modified by the Finance Act 1949, did not charge any 'capital gains' arising between April 1, 1948, and April 1, 1957. Indeed s. 12B was not operative in these years (1948-57). During this period, 'capital

Cattle fodder

damaged wheat, C.S.T. v. Ram Chandra Asa Ram, (2001) 9 SCC 313 (316). [Uttar Pradesh Trade Tax Act, 1948 (15 of 1948), s. 3, Notification date 5-6-1985, Entry 10]

Commercial establishment

of 1897), it must be construed as a reference to the provisions of the Factories Act LXIII of 1948 which repealed the Factories Act of 1934 and re-enacted it. It is difficult to say that field workers

Cargo

anything carried or to be carried in a ship or other vessel. [Dock Workers (Regulation of Employment) Act, 1948 (9 of 1948), s. 2 (aa) includes anything carried or to be carried in a ship or other

Competent person

one person or institution can be recognised as a competent person in relation to a factory. [Factories Act, 1948 (63 of 1948), s. 2 (ca)]

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