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Rate

in legislative practice, Shri Prithvi Cotton Mills Ltd. v. Broach Borough Municipality, AIR 1970 SC 192: (1969) 2 SCC 283: (1970) 1 SCR 388. The expression 'rate' is generally used in the same sense as the expression 'cess',

Plant

(Income-tax Act, 1961, s. 32) Theatre building cannot be considered a plant, CIT v. Raiban & Sons, (2002) 10 SCC 381: AIR 2002 SC 443. (Income Tax Act, 1961, s. 32) The word 'plant' has got exhaustive meaning

Adverse possession

by the computer. Adverse possession operates on an alienable right, Amrendra Pratap Singh v. Tej Bahadur Prajapati, (2004) 10 SCC 65 (80): AIR 2004 SC 3782. (Limitation Act, 1963, Art. 65 and s. 27) In the conception of

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Commerce or commercial

of activity be it a transport or supply of goods, M.P. Electricity Board v. Shiv Narayan, (2005) 75 SCC 283.

Royalty

The distinction, though fine, yet exists and is perceptible, State of West Bengal v. Kesoram Industries Ltd., (2004) 10 SCC 201: JT (2004) 1 SC 375. Royalty, is not a term used in legal parlance for the price

Vacancy and post

'vacancy' and 'post' are usually used interchangeably, Post Graduate Institute of Medical Research v. K.L. Narasimhan, (1997) 6 SCC 283: AIR 1997 SC 3687 (3695).

Corrosion-resisting material

made of corrosion-resisting material are held to be covered by heading 84.61(2), Goodyear India Ltd. v. C.I.F, (2000) 10 SCC 489: AIR 1999 SC 1558. [Customs Tariff Act, 1975, Heading 84.61(2)] Corrosion-resisting material, if the material from which

Assossory

(1989) 4 SCC 724: 1990 SCC Tax 138; Hindustan Sanitaryware & Industries Ltd. v. Collector of Customs, (2000) 10 SCC 224.

Immovable property

as part of land because they are attached and rooted in the earth, Suresh Chand v. Kundan, (2001) 10 SCC 221 (224). Immovable property shall include land, benefits to arise out of land, and things attached to the

Pari passu

(Jowitts's Dictionary, Vol. II, 1959 Edn., p. 1294), International Coach Builders Ltd. v. Karnataka State Financial Corporation, (2003) 10 SCC 482 (493). With equal step, equally, without preference. The lexical meaning of the Latin word pari passu is

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