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Vegetables

category of vegetables in the market bulletin published by it, State of West Bengal v. Washi Ahmed, AIR 1977 SC 1638 (1639): (1977) 2 SCC 246: (1977) 3 SCR 149. [Bengal Finance (Sales Tax) Act (6 of

Wholesale dealer or manufacturer

may be termed a part of the same premises, Khadya Peya Vikarate Malak Sangh v. Chief Officer, AIR 1977 SC 527: (1977) 1 SCC 455: (1977) 2 SCR 139.

Wholly or in part

of the person and not the grade or amount of tax, State of Punjab v. Prem Sukhdas, AIR 1977 SC 1640: (1977) 2 SCC 774: (1977) 3 SCR 408.

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Refunded

Act, 1959 is on repayment of the amount, Thiru Manickam and Co. v. State of Tamil Nadu, AIR 1977 SC 518 (521): (1977) 1 SCC 199: (1977) 1 SCR 950.

May and shall

be construed to mean a command, Shri Rangaswami, the Textile Commissioner v. Sagar Textiole Mills (P) Ltd., AIR 1977 SC 1516: (1977) 2 SCC 578: (1977) 2 SCR 825. (iii) As observed in Craies On Statute Law,

Firm

by special provisions, but is not a full person, Commissioner of Income Tax v. R.M. Chidambaram Pillai, AIR 1977 SC 489: (1977) 1 SCC 431: (1977) 2 SCR 111.

Act purporting to be done in official capacity

be done by such public officer in his official capacity, State of Maharashtra v. Shri Chander Kant, AIR 1977 SC 148 (150): (1977) 1 SCR 933: (1977) 1 SCC 257. (M.P. Public Truts Act, 1951, s. 8)

Brought into and immediate exportation

municipal limits, Town Municipal Council v. Urmilla Kothari, (1977) 2 SCR 660: (1977) 1 SCC 687 (689): AIR 1977 SC 873. (Karnataka Municipalities Act, 1964, s. 124)

May

This word, however, always signifies a conferment of power, The Officer Liquidator v. Dharti Dhan (P) Ltd., AIR 1977 SC 740: (1977) 2 SCC 166: (1977) 2 SCR 964. The word 'may' used in s. 64(1) of

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