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Manufacture

must emerge having a distinctive name, character or use, Union of India v. Delhi Cloth and General Mills, AIR 1963 SC 791. Implies a change, but every change is not manufacture and yet every change of an article is

Property

types of interests which have the insignia or characteristics of proprietary right, Sidhjrabhai Sabbai v. State of Gujarat, AIR 1963 SC 540. Property, is nothing more than the basis of a certain expectation, namely, the expectation of deriving thereafter

Judgment

on which such decision is based, Petlad Turkey Red Dye Works Co. Ltd. v. Commissioner of Income Tax, AIR 1963 SC 1484: (1963) Supp 1 SCR 871. [Income Tax Act, 1922, s. 66(5)] A judgment is an affirmation of

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May

word 'may' which denotes discretion should be construed to mean a command, State of U.P. v. Jogendra Singh, AIR 1963 SC 1618: (1964) 2 SCR 197. Normally, the word 'may' is used to grant a discretion and not to

Building

a part of a building, Corpn. of the City of Nagpur v. Nagpur Handloom Cloth Market Co. Ltd., AIR 1963 SC 1192 (1197): 1963 Supp (2) SCR 796. [City of Nagpur Corporation Act, 1948 (2 of 1950), s. 5(7)]

Consummation

act of consumption the commodity must be destroyed or used up, Burma Shell Co. v. Belgaum Borough Municipality, AIR 1963 SC 906: 1963 Supp (2) SCR 216. [Bombay Municipal Boroughs Act, (18 of 1925) as Amended by Bom Act,

Consumption and use

act of consumption the commodity must be destroyed or used up, Burma Shell Co. v. Belgaum Borough Municipality, AIR 1963 SC 906: 1963 Supp (2) SCR 216. [Bombay Municipal Boroughs Act, (18 of 1925) as Amended by Bom Act,

Family

irrespective of the nature of the user, Corporation of City of Nagpur v. Handloom Cloth Market Co. Ltd., AIR 1963 SC 1192 (1197): 1963 Supp 2 SCR 796. The definition of 'family' in S. 2(f) of the Urban Land

Goods

(1989) SCC 244: 1989 SCC (Tax) 602; Union of India v. Delhi Cloth and General Mills Co. Ltd., AIR 1963 SC 791. Means every kind of movable property not being newspapers, actionable claims, money stocks, shares securities or lottery

Misconduct

as was held by this Court in P. H. Kalyani v. AIR France, Calcutta, (1964) 2 SCR 104: AIR 1963 SC 1756: (1963) 1 LLJ 679: 24 FJR 464, wherein it was found that the two mistakes committed by

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