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Sale price

separately charged, State of Madhya Pradesh v. Orient Paper Mills Ltd., AIR 1977 SC 687: (1977) 2 SCC 77: (1977) 2 SCR 149. (iv) 'Sale price' means the amount payable to a dealer as consideration for the

Ejusdem generis

otherwise bear, by reason of particular words preceding them: e.g., the (English) Sunday Observance Act, 1677 (29 Car. 2, c. 7), enacts that no tradesman, artificer, workman, labourer, 'or other person whatsoever,' shall follow his ordinary calling … Ejusdem generis (of the same kind or nature). of the same kind or nature, Black's Law Dictionary, 7th Edn., p. 535. This term is chiefly used in cases where general words have a meaning attributed to

Technical services

C.I.T., 1992 Supp (2) SCC 567: AIR 1992 SC 803 (825). [Income Tax Act, 1961, s. 80-89(1)(vii) Expln. 2]

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Compensation for loss of employment

Compensation for loss of employment, expression 'compensation for loss of employment' used in explanation 2 to s. 7 refers to any payment made, whether under a legal liability or voluntarily, to compensate or act as a

Drunkenness

Ex 132. Mere drunknness was punishable by statutes 4 Jac. 1, c. 5, and 21 Jac. 1, c. 7, ss. 1, 3, by a fine of five shillings and confinement in the stocks in default of distress. … Baxter, (1873) LR 8 Ex 132. Mere drunknness was punishable by statutes 4 Jac. 1, c. 5, and 21 Jac. 1, c. 7, ss. 1, 3, by a fine of five shillings and confinement in the stocks

Material facts

(2006) 3 SCJD 291: (2006) 3 SRJ 229, Civil Procedure Code, 1908, O. 6, R. 2 & O. 7, R. 11(9). The expression 'material facts' used in clause (a) of s. 147 Income Tax Act, 1961 referred

Overcrowding

i.e., in effect-- TABLE I Rooms. Persons. (a) 1 2 (b) 2 3 (c) 3 5 (d) 4 7 1/2 (e) 5 10 and TABLR II (in the aggregate) Square feet. Persons. 110 2 90 to 110

Sunday

day of the week, the Lord's Day, termed in the Sunday Observance Act, 1677 (29 Car. 2, c. 7, infra), 'the Lord's Day, commonly called Sunday.' It is a dies non juridicus, but an arrest for crime

Donatio mortis causa

personalty consummated by the giver's death. It is derived from the Civil Law; Justinian's Inst. Lib. 2, tit. 7, shows its nature. To render this kind of gift valid, it (1) must be made by the giver,

Luxury

Kerala, AIR 1976 SC 182 (190): (1976) 3 SCC 219: (1976) 2 SCR 690. (Constitution of India, Sch VII, List II, Entry 62) (ii) Luxury connotes extravagance or indulgence, as distinguished from the needs and necessities of

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