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Poppy straw

crushed or powdered and whether or not juice has been extracted therefrom. [Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), s. 2 (xviii)]

Person having interest

Person having interest, means a disciple of the math or a person professing the Hindu religious or Sikh faith to which the math belongs, Mahant Sri Regunath Das v. Commissioner of Hindu Religious Endowment, (1986) 61...

Resale within the State

Resale within the State, the expression 'resale within the State' in Form No. ST 17 must be read in the light of Explanation II to s. 2(o) of the State Act as it is a recognised...

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Opium

include any preparation containing not more than 0.2 per cent of morphine. [Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), s. 2(xv)]

Obscene

Obscene, means if there be no abstract definition ........ Should not the word 'obscene' be allowed to indicate the present critical point in the compromise between candor and shame at which the community may have arrived...

National Airports Authority

National Airports Authority, means the National Airports Authority constituted under s. ** of the National Airports Authority Act, 1985 (64 of 1985) [Airports Authority of India, Act, 1994 (55 of 1994), s. 2(m)]

Narcotic drug

coca leaf, cannabis (hemp), opium, poppy straw and includes all manufactured drugs. [Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), s. 2 (xiv) ]

Narcotic Commissioner

Narcotic Commissioner, means the Narcotics Commissioner appointed under s. 5. [Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), s. 2 (xiii)]

Medicinal cannabis

that is, medicinal hemp, means any extract or tincture of cannabis (hemp). [Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), s. 2 (xii)]

Receipts arose out of the vocation

Receipts arose out of the vocation, the 'receipt arose out of the vocation' of the assessee and they were not casual and non-recurring and, hence, they were his income. The receipts were, therefore, taxable, Dr. K....

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