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Those goods

assessee and the goods exported by him must be the same, Sterling Foods v. State of Karnataka, AIR 1986 SC 1809 (1811): (1986) 3 SCC 469: (1986) 3 SCR 367.

Permission

40] The word 'permission' is comprehensive enough to include subsequent permission, L.I.C. of India v. Escorts Ltd., AIR 1986 SC 1370: (1986) 1 SCC 264: (1985) Supp 3 SCR 909. The word 'permission is a word of

Regulating and purposes connected therewith

surroundings with reference to which such power is exercised, D.K. Trivedi & Sons v. State of Gujarat, AIR 1986 SC 1323: (1986) Supp SCC 20: (1986) 1 SCR 479.

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Material resources of the community

would cover the lands held by private owners also, State of Maharashtra v. Basanti Bai Mohanlal Khetan, AIR 1986 SC 1466: (1986) 2 SCC 516: (1986) 1 SCR 707.

Doctrine of pari delicto

to flout the law for their mutual gain, Mohd. Salimuddin v. Misri Lal, (1986) 2 SCC 378: AIR 1986 SC 1019: (1986) 1 SCR 622.

Licence and lease

and is in force immediately before the date of establishment of the Bureau. [Bureau of Indian Standards Act, 1986 (63 of 1986), s. 2 (j)] It means a licence to import or export and includes a customs

Casual employee

of the Act, Regional Director, E.S.I. Corporation v. South India Flour Mills Ltd., (1986) 2 SCR 863: AIR 1986 SC 1686 (1689): (1986) 3 SCC 238.

Change

different, to transform or convert', Forward Construction Co. v. Prabhat Mandal (Regd.), 1985 Supp (3) SCR 766: AIR 1986 SC 391 (400): (1986) 1 SCC 100. [Maharashtra Regional and Town Planning Act (37 of 1986)]

Citizen of India

foreign country, Bhagwati Prasad Dixit 'Ghorewala' v. Rajeev Ghandhi (1986) 2 SCR 823: (1986) 4 SCC 78: AIR 1986 SC 1534 (1539). [Citizenship Act, 1955, s. 9(2)]

Company

and the Memorandum of Association, Life Insurance Corpn. of India v. Escorts Ltd., (1986) 1 SCC 264: AIR 1986 SC 1370: (1985) Supp 3 SCR 909. Company, means any company as defined in s. 3 of the

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