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Vegetables

of 1941) Sch. II item 6] Vehicle, includes a goods carriage as defined in the Motor Vehicles Act, 1988. [Maharashtra Value Added Tax Act, 2002, s. 2(34)] Means a barrow, sledge, plough, drag and any wheeled or

Unnatural

Unnatural, means little more than abnormal and unexpected, Weld-Blundell v. Stephens, (1920) AC 956; See also Coroners Act, 1988.

Unfair advantage or hardship

or improvident in its nature will not constitute 'unfair advantage or hardship' Surjeet Singh v. Kartar Singh, AIR 1988 P&H 53 (60).

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Under is obvious

Under is obvious, cannot be taken to have same meaning as the word 'of' which may bring in the notion of ownership. Indeed the concept of under can be relevant only when there are two entities...

Tractor

any load (other than equipment used for the purpose of propulsion); but excludes a road-roller. [Motor Vehicles Act, 1988, s. 2 (44)]

Tobacco

Tobacco. The growth of tobacco was formerly prohibited in any part of the United Kingdom, and any person growing it was liable to a penalty of 10l. for every rood grown, recoverable by penal action. See...

Temple

the observance of any ceremony in connection with such commission. [Commission of Sati (Preven-tion) Act, 1987 (3 of 1988), s. 2 (1) (e)]

Pertain

'relate', see Corpus Juris Secundum, Volume 17, page 693, Doypock Systems Pvt. Ltd. v. Union of India, AIR 1988 SC 782 (799).

Taxing Statutes

Taxing Statutes, (English) Court Fees Act is really a taxing statute, AIR 1977 Kant 181 (183). (Court Fees and Suits Valuation Act, 1870, s. 1) In absence of definition, trade parlance meaning should be restored to...

Taking out to a place outside India

within the ambit of expression 'taking out to a place outside India', Collector of Customs v. Sun Industries, 1988 Supp SCC 342(346). [Customs and Central Excise Duties Drawback Rule, 1971, s. 2(c)]

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