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Excise duty

leviable at different rates, the highest duty, Khandelwal Metal and Engineering Works v. Union of India, (1985) 3 SCC 620: AIR 1985 SC 1211: 1985 Supp (1) SCR 750. Excise duty is in essence a tax on manufacture

Immediately

of continuity rather than urgency, Rajendra v. State of Madhya Pradesh, AIR 1991 SC 1757 (1759): (1991) 3 SCC 620. [Prevention of Food Adulteration Rules, 1955, R. 9A ] The word 'immediately' connotes proximity in time to comply

Recruitment year

2(j). Means the year in which recruitment is actually made, S. Rajendran v. Union of India, (1998) 3 SCC 620. The recruitment year is the year in which recruit-ment takes place, but not each three successive years in

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Effective

as regards the period and type of vehicle, Ashok Gangadhar Maratha v. Oriental Insurance Co. Ltd., (1999) 6 SCC 620.

Effective driving licence

as regards the period any type of vehicle, Ashok Gangadhar Maratha v. Oriental Insur-ance Co. Ltd., (1999) 6 SCC 620: AIR 1999 SC 3181 (3183). (Motor Vehicles Act, 1988, s. 3)

Selectively mined

and Metals Trading Corporation of India Ltd. v. Union of India, AIR 1972 SC 2551 (2553): (1972) 2 SCC 620: (1973) 1 SCR 997.

Wolfram ore

and Metals Trading Corporation of India Ltd. v. Union of India, AIR 1972 SC 2551 (2554): (1972) 2 SCC 620: (1973) 1 SCR 997

Agricultural produce

1961 (23 of 1961) s. 2(a)] See also Belsund Sugar Co. Ltd. v. State of Bihar, (1999) 9 SCC 620: AIR 1999 SC 3125. [Bihar Agricultural Produce Markets Act, 1960 (16 of 1960) ss. 2(1)(a), 27 and 15]

Company

firm comes within the ambit of a company, Monaben Ketanbhai Shan v. State of Gujarat, (2004) 7 SCC 15 (17): AIR 2004 SC 4274. (Negotiable Instruments Act, 1881, s. 141) Means a company formed and registered under

Agreement to execute a lease

is not a document which affects an actual demise, V.B. Dharmyat v. Shree Jagadguru Tontadrya, (1999) 6 SCC 15.

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