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Processing

articles have undergone a process, Delhi Cold Storage Pvt. Ltd. v. Commissioner of Income Tax, New Delhi, AIR 1991 SC 2125. Processing, include the preservation of such products as canning, freezing drying, salting, smoking, peeling or filleting

Hazardous substance

Act, 1986 and exceeding such quantity as specified by the Central Government under the Public Liability Insurance Act, 1991 (6 of 1991). [National Environment Tribunal Act, 1995 (27 of 1995), s. 2 (f)] It means any substance

Penalty

Penalty, is legal or official punishment such as a term of imprisonment, N.K. Jain v. C.K. Shah, AIR 1991 SC 1289. [Employees' Provident Fund Act, 1952, s. 14] Means recovery of an amount as a penal measure

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Process and processing

to manufacture to attract the relevant clause in the exemption notification, C.C.E. v. Rajasthan State Chemical Works, AIR 1991 SC 2222: (1991) 4 SCC 473: (1991) Supp 1 SCR 124.

Sub-tenant

tenant. His right or interest depends on provisions in the statute, Lala Raghuraj Swarup v. Hardwari Lal, AIR 1991 SC 2072: (1991) 3 SCR 672: (1991) 4 SCC 391.

Imprisonment for life

ordinarily mean imprisonment for the full or complete span of life, Ashok Kumar v. Union of India, AIR 1991 SC 1792 (1800): (1991) 3 SCC 498: (1991) 1 SCR 858. [Indian Penal Code, s. 45]

At any given time

subsistence of the term of appointment, Shrilakha Vidyasthi v. State of Uttar Pradesh, (1991) 1 SCC 212: AIR 1991 SC 537 (546): (1991) 1 SCC 212. The expression 'at any time' thus takes in such cases as

Actus curiae neminem gravabit.

Suresh Chand v. Gulam Chisti, 593: AIR 1990 SC 897; Ramji v. Ramadevi, 1990 Supp SCC. 758: AIR 1991 SC 211:; Bhoop v. Matadin Bhardwaj, (1991) 2 SCC 128: AIR 1991 SC 373: Hanuman Vitamin Foods (P)

Accessories

would add comfort or enjoyment in the use of the vehicle, Mehra Bros v. Joint Commercial Officer, AIR 1991 SC 1017 (1020): (1991) 1 SCC 514. [T.N. General Sales Tax Act (1 of 1959) s. 3 Sch.

Palm kernal

two commodities were different as understood in commerce or trade, Priyanka Overseas (P) Ltd. v. Union of India, 1991 Supp 7 SCC 102: AIR 1991 SC 583 (592). [Imports and Exports (Control) Act, 1947]

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