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Plastic

Plastic, the term 'plastic', is a commercial classifica-tion which covers various kinds of natural or synthetic materials which can be shaped by heat during their fabrication either by moulding or by extrusion and which will retain...

Scheme of Consolidation

Scheme of Consolidation, 'the scheme of consolidation' means not some method of effecting consolidation as popularly understood, but the words were a specific reference to the provisions of s. 13(a) (b) and (c) of the Act,...

Profit bonus

profits on the basis of a certain formula, CIT v. Swadeshi Cotton and Flour Mills (P) Ltd., AIR 1964 SC 1766 (1769). [Income-tax Act, 1961, s. 36(i)(ii)]

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Slurry

liquid form, Bharat Coking Coal Ltd. v. State of Bihar, (1990) 4 SCC 557 (568). See also AIR 1964 Mad 115 (117).

Khandsari

of Uttar Pradesh, AIR 1985 SC 679 (693): (1985) 2 SCC 485. [Uttar Pradesh Krishi Utpadan Mandi Adhiniyam, 1964, s. 2(a)]

Wilful negligence

order to do so, the act constitute wilful negligence, AIR 1979 AP 3(5). [Andhra Pradesh Co-operative Societies Act, 1964, s. 60(1)]

Wife

income of the wife, for the word 'wife' predicates a marital relationship, P.J. Plaskat Thomas v. C.I.T, AIR 1964 SC 587 (591). [Income Tax Act (11 of 1922), s. 16(3)(a)] The term 'wife' in s. 125(4) of

Where he last resided with his wife

Where he last resided with his wife, the cognate expression 'last resided' takes colour from the word 'resides' used earlier in the sub-s.. The same meaning should be given to the word 'resides' and the word...

Under the control of Government of India

Under the control of Government of India, in the Article 12, the word 'under the control of the Government of India' qualify the words 'authorities' and not the word 'territory' and Article 12 gives an inclusive...

Turnover

Turnover, in laws dealing with Sales Tax, 'turnover' includes tax in calculating the total turnover, there is nothing wrong in treating the tax as part of the turnover, because, 'turnover' means the amount of money which...

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