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False return

return inviting imposition of penalty, Cement Marketing Co. of India Ltd. v. Assistant Commissioner of Sales Tax, AIR 1980 SC 346: (1980) 1 SCC 71: (1980) 1 SCR 1098. [ M.P. General Sales Tax Act, (2 of

Bullion

ingots or bars of gold or silver, Deputy Commissioner Sales Tax (Board of Revenue) v. G.S. Pai, AIR 1980 SC 611: (1980) 1 SCR 938: (1980) 1 SCC 142 (144). (Kerala General Sales Tax Act, 1963, First

Mahr (dower)

quantification of a sum of money in lieu of maintenance upon divorce, Fuzlunbi v. K. Khader Vali, AIR 1980 SC 1730: (1980) 4 SCC 125: (1980) 3 SCR 1127.

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Capital value

by sixteen, D.G. Gouse and Co. (Agents) Pvt. Ltd. v. State of Kerala, (1980) 2 SCC 410: AIR 1980 SC 271 (282): (1980) 1 SCR 804. (Kerala Building Tax Act (7 of 1975), Pre.)

Cash discount

expeditious payment, Dy. C.S.T. (Law) Board of Revenue v. Advani Coorlikon (P.) Ltd., (1980) 1 SCC 360: AIR 1980 SC 609 (610): (1980) 1 SCR 931. [Central Sales Tax Act (74 of 1956), s. 2h

Category

that category, Dr. N.C. Singhal v. Union of India, (1980) 3 SCR 44: (1980) 3 SCC 29: AIR 1980 SC 1255 (1266).

Coal mine

is broad, Mahindra Nath Shukla v. State of Bihar, (1980) 3 SCR 595: (1980) 3 SCC 353: AIR 1980 SC 1308 (1311). [Coal Mines (Nationalisa-tion Act (26 of 1973) s. 2 (b)] The (English) Coal Mines Act

Custody

law has taken control of the person, Nianjan Singh v. Prabhakar Rajaram Kharote, (1980) 2 SCC 559: AIR 1980 SC 785 (787): (1980) 3 SCR 15. [Criminal Procedure Code (1974) s. 439] Means physical custody, Warner v.

Deemed

legislature has made such a deeming provision, Consolidated Coffee Ltd. v. Coffee Board, (1980) 3 SCC 358: AIR 1980 SC 1468: (1980) 3 SCR 625. The word 'deemed' used in the, section would mean, 'supposed', 'considered', 'construed',

Definition clause

therein unless the context otherwise requires, K. Balakrishna Rao v. Haji Abdulla Sait, (1980) 1 SCC 321: AIR 1980 SC 214: (1980) 1 SCR 875.

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