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Agriculture

but also upon the facts and circumstances of each case, Maheshwari Seed Farm v. T.N. Electricity Board, (2004) 4 SCC 705 (711): AIR 2004 SC 2341. Agriculture includes horticulture, fruit growing, seed growing, dairy farming and livestock … and circumstances of each case, Maheshwari Seed Farm v. T.N. Electricity Board, (2004) 4 SCC 705 (711): AIR 2004 SC 2341. Agriculture includes horticulture, fruit growing, seed growing, dairy farming and livestock breeding and keeping, the use

Mine

the corresponding provisions in the case of coal mines, see COAL MINES. Coal mines only were rateable under 43 Eliz. c. 2, but the Rating Act, 1874 (37 & 38 Vict. c. 54), has made all mines

Raising the crop

Company Ltd. v. State of Uttar Pradesh, AIR 1970 SC 1578: (1970) 2 SCC 152: (1971) 1 SCR 426. [U.P. Agricultuarl Income Tax Act, 1949, s. 6(2)(b)(iv)

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Cast iron

Language, the word 'cast iron' means 'an iron-carbon alloy produced in a blast furnace. It contains up to 4% carbon, and is more brittle, but more easily fused, than steel'. According to Van Nostrand's scientific Encyclopedia, 'cast … meaning 'made of cast iron', Bengal Iron Corpn. v. CTO, 1994 Supp (1) SCC 310: AIR 1993 SC 2414 (2417). [A.P. General Sales Tax Act, (6 of 1957)] Cast iron casting in its basic or rough form

If any

from the wholesale price, Asst. Collector of Central Excise v. Bata India, AIR 1996 SC 3380 (3383): (1996) 4 SCC 568. [Central Excise and Salt Act, 1994, s. 4(1) d 4(4) (d) (ii)] If any, amplify that

Reserve

different purposes, Indian Overseas Bank Ltd. v. Commissioner of Income Tax, AIR 1970 SC 1530: (1970) 2 SCC 4: (1971) 1 SCR 348. In its ordinary meaning the expression 'reserve' means something specifically kept apart for future

Brigandine

or ancient armour, consisting of numerous jointed scale-like plates, very plaint and easy for the body, mentioned in 4 & 5 P. & M. c. 2; also in Jer. xlvi. 4, and ii. 3, Authorized Version.

Abbreviation

(in the Statute de Pr'rogativa Regis) and of 'every' by 'evy' in 22 Hen. 8, c. 5, s. 4 and writings. The Act 4 Geo. 2, c. 26, provided that all law proceedings should be in the

Auctioneers

bind virtue officii the seller and the purchaser of royalty by his memorandum of the sale under s. 40 of the (English) Law of Properties Act, 1925, replacing in part s. 4 of the Statute of Frauds; … made by the auctioneer, see Re Hare and O'Moore's Contract, (1901) 1 Ch 93; McManus v. Fortescue, (1907) 2 KB 1. It has been held in Scotland that an auctioneer warrants his authority to sell, Anderson v.

Figures

all writs, etc., pleadings, rules, orders, indictments, etc., in courts of justice, as had been commonly used, notwithstanding 4 Geo. 2, c. 26. Under the present system of pleading dates, sums and numbers must be expressed in

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