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Undertaking

other when it appears in an agreement between the two, Nisha Kant Roy v. Sandji Bashnai, Goho, AIR 1948 Cal 294: 49 Cr LJ 567. Undertaking, includes any trade, business or profession and, in relation to a

Under Colour of Office

be, and although itmight be done in mistaken exercise of duty or authority, Emperor v. Amimiya Imammiya, AIR 1948 Bom 197: (1947) 49 Bom LR 829.

Typewriter ribbon

Uttar Pradesh v. Kores (India) Ltd., (1976) 4 SCC 477 (480). [Uttar Pradesh Sales Tax Act (15 of 1948), s. 3(A)]

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Total full time earning

SCR 249; see also Manglore Ganesh Beedi Works v. Union of India, AIR 1974 SC 1832. [Factories Act, 1948, s. 80]

Textiles

also Sirsilk Ltd. v. Textile Committee, AIR 1989 SC 317 (321). [Punjab General Sales Tax Act (46 of 1948), Schedule B, item 30] The expression 'textiles' as defined to include the products of carding, spinning, weaving, finishing

Sweetmeat

Tax, Uttar Pradesh, AIR 1998 SC 3247 (3250): (1998) 7 SCC 228. [U.P. Sales Tax Act, (15 of 1948), s. 4A]

Precincts

the term precincts is usually understood as a space enclosed by walls, AIR 1953 Mad 269. [Factories Act, 1948, s. 2(m)]

Surcharge

Lime Co. Ltd. v. Orissa State Electricity Board, AIR 1976 SC 127 (130). [Electricity (Supply) Act (54 of 1948), s. 49] The word 'surcharge' means an additional or extra charge or payment, Delhi Cloth and General Mills

Successive dealer

Kanpur Vanaspati Stores v. CST, AIR 1973 SC 2373 (2375): (1973) 4 SCC 110. (U.P. Sales Tax Act, 1948, s. 3A)

Subject to the provisions of this Act

Cotton and Silk Mills Ltd., AIR 1963 SC 1128 (1136): 1963 Supp (2) SCR 127. [Electricity (Supply) Act, 1948, s. 49]

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