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Additional

due and payable by an assessee under the principal Act, Ashok Service Centre v. State of Orissa, AIR 1983 SC 394 (401): (1983) 2 SCC 82. [Orissa Additional Sales Tax Act, 1975 (24 of 1975) as amended

At the instance of

by a notification published in the Official Gazette, State of Karnataka v. Adimusthy, (1983) 3 SCC 268: AIR 1983 SC 822 (823). (Electricity Act, 1910, s. 50)

Aulad

Aulad, Heirs or direct descendents, State of Bihar v. Radha Krishna Singh, (1983) 3 SCC 118: AIR 1983 SC 684.

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Bailee

of the repairer is that of a sub-bailee, N.R. Srinivasa Iyer v. New India Assurance Company Limited, AIR 1983 SC 899: (1983) 3 SCC 458 (467). Means an individual or entity (as a business organization) having possession

Bullion and specie

other articles of gold are not bullion and specie, C.S.T. v. N.P. Ammalu, (1983) 2 SCC 79: AIR 1983 SC 493.

Buzurgan

or Urdu language is to denote merely an elderly person, State of Bihar v. Radha Krishna Singh, AIR 1983 SC 684 (701): (1983) 3 SCC 118.

Cesses

the legislative power under both are the same, Kunwar Ramnath v. Municipal Board, (1983) 3 SCC 357: AIR 1983 SC 930. [Government of India Act, 1935 Sch. VII, List II, Entry 49 (45 of 2001)]

Child

2 (ii) Means a person who has not completed his fourteenth year of age. [Dangerous Machines (Regulation) Act, 1983 (35 of 1983), s. 3 (a)] Means a person who has not completed his fourteenth year of age.

Company

the community in which it functions, National Textile Workers' Union v. P.R. Ramakrishnan, (1983) 1 SCC 228: AIR 1983 SC 75. [Companies Act (1 of 1956), s. 3] A company is, in some respects, an institution like

Actual value

the cost to the corporation, Aluminium Corporation of India v. Union of India, (1983) 3 SCC 300: AIR 1983 SC 751 (752). [Emergency Risks (Factories) Insurance Act, 1962, s. 3]

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