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Property

concern as a unit. Undertaking of a banking company is property, R.C. Cooper v. Union of India, AIR 1970 SC 564: 1970 (2) SCC 248. (See also Constitution of India, Entry 42, List III) Includes right to

Salary or wages

sale for the purpose of this Act', Joint Commercial Tax Officer v. Young Men's Indian Association (Regd.), AIR 1970 SC 1212 (1214): (1970) 1 SCC 462: (1970) 3 SCR 680. [T.N. General Sales Tax Act, 1959, s.

Undertaking

concern that is embraced within the meaning of this term, Rustom Cowasjee Cooper v. Union of India, AIR 1970 SC 564: (1970) 1 SCC 248: (1970) 1 SCJ 564: (1970) 2 SCA 37: (1970) Mor LR 42:

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Hindu undivided family

a partnership is likely to have a precarious existence, Messrs Agarwal and Co. v. Commissioner of Income-tax, AIR 1970 SC 1343: (1971) 1 SCR 237: (1970) 2 SCC 48. The expression 'Hindu undivided family' in the Income-tax

Serving

Serving, a member of Air Force on leave is 'serving' within the meaning of the section, AIR 1970 P&H 351 (357). (Air Force Act, 1950, s. 9) Serving, must be construed in the wider sense in

Under the authority of

pursuant to the authority of the principal or master, Heavy Engineering Mazdoor Union v. State of Bihar, AIR 1970 SC 82: (1970) 1 SCR 35: (1970) 1 SCJ 137: (1970) 1 SCA 43: 36 FJR 222: (1969)

Carucate

the perpetration of gross injustice, Baldevdas Shivlal v. Filmistan Distributors (India) (P.) Ltd., (1969) 2 SCC 201: AIR 1970 SC 406: (1970) 1 SCR 435. The word 'case' is not defined by the Criminal Procedure Code,1898 but

Food

intend-ed for the use of infants, invalids or convalescents as an article of food or drink. [Patents Act, 1970 (39 of 1970), s. 2 (1) (g)] Means any article used as food or drink for human consumption

Profession

or distribution and their services cannot be described as material services, Safdarjung Hospital v. Kuldip Singh Sethi, AIR 1970 SC 1407 (1413): (1970) 1 SCC 735; see also Sodan Singh v. NDNC, (1989) 4 SCC 155. Calling,

Lands on which they stand

purpose for which it is intended to be used, Kanpur Sugar Works Ltd. v. State of Bihar, AIR 1970 SC 1539 (1541): (1970) 1 SCC 628: (1970) 3 SCR 903.

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