1954 1977 - Law Dictionary Search Results
Home Dictionary Name: 1954 1977Vegetable
Vegetable, 'Vegetables' understood in common parlance are not products of manufacture unless we say that agriculture is an industry for certain purposes and vegetables are products of that industry, Saraswati Sugar Mills v. Haryana State Board, (1992) 1 SCC 418: AIR 1992 SC 224.The word 'vegetables' does not include Pan (betel leaves). Therefore betel leaves are taxable under the provisions of the Act, Ram Bux Chaturbhuj v. State of Rajasthan, AIR 1963 SC 351 (352). [Rajasthan Sales Tax Act, 1954 (29 of 1954), s. 4]Vegetable, cannot be given the comprehensive meaning as it bears in natural history, and it must be construed in popular sense to denote such classes of vegetable matter which are grown in kitchen gardens or in a farm and are used for table, State of West Bengal v. Washi Ahmed, AIR 1977 SC 1638: (1977) 2 SCC 246: 1977 SCC (Tax) 278: (1977) 3 SCR 149: (1977) 2 SCJ 222: 39 STC 378: (1977) 1 SCWR 604: (1977) UJ (SC) 268: (1977) Tax LR 2042: (1977) UPTC 296; Ramavtar v. Assistan...
Manufacture
Manufacture, implies a change but every change is not manufacture. But something more is necessary and there must be transformation, a new and different article must emerge having a distinctive name, character or use, Hindustan Poles Corporation v. Commissioner of Central Excise, (2006) 4 SCC 85: (2006) 4 JT 185: (2006) 3 SCALE 601: (2006) 4 SLT 445: (2006) 3 SCJ 645: (2006) 6 SCJ D 230: (2006) 145 STC 625: (2006) 196 ELT 400.Manufacture, implies a change, but every change is not manufacture and yet every change of an article is the result of treatment, labour and manipulation. But something more is necessary and there must be transformation; a new and different article must emerge having a distinctive name, character or use, Union of India v. Delhi Cloth and General Mills, AIR 1963 SC 791.Implies a change, but every change is not manufacture and yet every change of an article is the result of treatment, labour and manipulation. But something more is necessary and there must be transfo...
May
May, Prima facie the word 'may' must be given its ordinary and natural meaning. Primarily it is permissive in its meaning and until the contrary is established the word 'may' in section 6 of the Criminal (Amendment) Act could be read to mean that 'It shall be lawful'. There is nothing in the provisions of the Act, which would compel a court to give to the word 'may' in section 6 of the Act a meaning other than its ordinary meaning and to interpret it as 'shall', State v. Surajdeo Sinha, 1953 BLJR 571: 1954 Cr LJ 139: 1954 Pat 80.The word 'may' does not always import that the matter is discretionary with the court in exercising its functions. Similarly, 'shall' sometimes imports that the matter is entirely discretionary with the court in exercise of its functions, State of Uttar Pradesh v. Jogendra Singh, 1963 SC 1613; State of Uttar Pradesh v. Manbodan Lal, 1957 SC 912; Kamar Singh v. Delhi Administration, 1965 SC 971; Banwari Lal v. State of Bihar, 1961 SC 849; Narayana Rao v. State o...
Property
Property, an actionable claim against the tenants is undoubtedly a species of property which is assignable, State of Bihar v. Kameshwar Singh, AIR 1952 SC 252.Comprises every form of tangible property, even intangible, including debts and chooses in action such as unpaid accumulation of wages, pension, cash grants, and constitutionally protected privy purse, See M.M. Pathak v. Union of India, AIR 1978 SC 802.Decree is to be treated as property, Associated Hotels of India v. Jodha Mal Kuthiala, AIR 1950 Punj 201.Every movable property is included in the ordinary connotation of the word 'property', Chunni Lal v. State, AIR 1968 Raj 70.In commercial law this may carry its ordinary meaning of the subject-matter of ownership. But elsewhere, as in the sale of goods it may be used as a synonym for ownership and lesser rights in goods, Dictionary of Commercial Law by A.H. Hudson, (1983, Edn.).In Entry 42, List III (Constitution of India) includes the power to legislate for acquisition of an un...
Salary or wages
Salary or wages, means all remuneration (other than remuneration in respect of over-time work) capable of being expressed in terms of money, which would, if the terms of employment, express or implied, were fulfilled, be payable to an employee in respect of his employment or of work done in such employment and includes dearness allowance (that is to say, all cash payments, by whatever name called, paid to an employee on account of a rise in the cost of living), but does not include--(i) any other allowance which the employee is for the time being entitled to;(ii) the value of any house accommodation or of supply of light, water, medical attendance or other amenity or of any service or of any concessional supply of foodgrains or other articles.(iii) any travelling concession;(iv) any bonus (including incentive, production and attendance bonus);(v) any contribution paid or payable by the employer to any pension fund or provident fund or for the benefit of the employee under any law for t...
Vegetables
Vegetables, as understood in common parlance are not products of manufacture unless, agriculture is an industry for certain purposes and vegetables are products of the Industry, Saraswati Sugar Mills v. Haryana State Board, AIR 1992 SC 228.The word 'vegetables' in taxing statutes is to be understood as in common parlance, Vegetables in item 6 does not include betel leaves, Ramavatar Budhaiprasad v. Asst. Sales Tax Officer, AIR 1961 SC 1325 (1327): (1962) 1 SCR 279. [C.F. and Bezar Sales Tax Act, (21 of 1947), Sch. II, Item 6]The word 'vegetables' should be understood as denoting the class of vegetables which are grown in kitchen garden or in a farm and are used for the tables. There can be no dispute that both chillies and lemons are grown in kitchen gardens or at any rate in farms and they are used for the tables, Mangulu Sahu Ramahari Sahu v. Sales Tax Officer, AIR 1974 SC 390: (1972) 4 SCC 423. [Orissa Sales Tax Act, 1947, s. 6]The word 'vegetables' is not defined in the Act and it ...
In respect of
In respect of, the expression 'in respect of' means relating to, with reference to, Tolaram Relumal v. State of Bombay, AIR 1954 SC 496: (1955) 1 SCR 158 [Bombay Rents, Hotel and Lodging House Rates Control Act, (57 of 1947), s. 98 (9)]The words 'in respect of' used in s. 3(14) of Railways Act 1890, may be taken to mean for the provision of and not for the user of, Shahdara (Delhi) Saharanpur Light Railway Company Ltd. v. Upper Doab Sugar Mills Ltd., AIR 1960 SC 695: (1960) 2 SCR 926.The words 'in respect of' admit of a wide connota-tion. In the context of s. 23 (I-B) of Foreign Ex-change Regulation Act, the expression means 'being connected with', Union of India v. Vijay Chand Jain, AIR 1977 SC 1302 (1304): (1977) 2 SCC 405: (1977) 2 SCR 952....
Sale price
Sale price, 'Sale Price' means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof other than the cost of freight or delivery of the cost of installation in case where such cost is separately charged and the expression 'purchase price' shall be construed accordingly, Shree Gopal Industries Ltd. v. State of Rajasthan, AIR 1971 SC 2054: (1971) 2 SCC 532.(ii) Under s. 4 of the Madhya Pradesh General Sales Tax Act, 1958 the liability to pay tax is that of the dealer. The purchaser has no liability to pay tax. There is no provision in the Act from which it can be gathered that the Act imposes any liability on the purchaser to pay the tax imposed on the dealer. If the dealer passes on his tax burden to his purchasers he can only do it by au...
Judgment
Judgment [fr. judgment, Fr.], judicial determination; decision of a Court.Under the former practice of the superior Courts, this term was usually applied only to the Common Law Courts, the term 'decree' being in general use in the Court of Chancery. The expression 'Judg-ment,' however, is now used generally except in matrimonial causes, the term 'judgment' including 'decree' [(English) Jud. Act, 1925, s. 225, replacing Jud. Act,1873, s. 100].The several species of judgments are either:-(a) Interlocutory, given in the course of a cause, upon some plea, proceeding, or default, which is only intermediate, and does not finally determine or complete the action. See INQUIRY; SUMMONSES; and ORDERS; and the various titles of the subjects of such judgments as MANDAMUS; INJUNC-TION, etc.(b) Final, putting an end to the action by an award of redress to one party, or discharge of the other, as the case may be.By the (English) C.L.P. Act,1852, s. 120, a plaintiff or defendant having obtained a verd...
By any person on behalf
By any person on behalf, the words 'by any person on his behalf' which include their agents and servants, State (Delhi Admn.) v. I.K. Nangia, (1980) 1 SCC 258 (261): AIR 1979 SC 1977: (1980) 1 SCR 1016. [Prevention of Food Adulteration Act, 1954, s. 7 (i)]...