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Poison

living tissues, the substance can be safely called poison, Goodwill Paint and Chemical Industry v. Union of India, AIR 1991 SC 2150 (2152): 1992 Supp (1) SCC 16: (1992) 2 BLJR 803. (Poisons Act, 1919 s. 4)

Processing

of material especially that in a raw state into marketable form, Saraswati Sugar Mills v. Haryana State Board, AIR 1992 SC 224: 1992 (1) SCC 418. Means running a cold storage for the preservation and refrigeration of goods amounts … be covered in the definition, Regional Executive, Kerala Fishermen's Welfare Fund Board v. Fancy Food, AIR 1995 SC 1620: (1995) 4 SCC 341.converting of material especially that in a raw state into marketable form, Saraswati Sugar Mills

Charitable purpose

the definition is narrower in scope, Municipal Corpn. of Delhi v. Children Book Trust, (1992) 3 SCC 390: AIR 1992 SC 1456: (1992) 2 SCR 535. To serve a charitable purpose it is not necessary that the object should

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Education

or recreational activities as amounting to education, Haji Ismail Valid Mohmad v. Sports Club, (1992) 1 SCC 315: AIR 1992 SC 1855 (1857). [Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 1947 (57 of 1947), s. 6(1)]

Fraud

result in exercise of jurisdiction which otherwise would not have been exercised, Shrisht Dhawan (Smt.) v. Shaw Bros., AIR 1992 SC 1555: (1992) 1 SCC 534. Fraud is meant an intention to deceive, whether it is from any expectation

Vegetable

and vegetables are products of that industry, Saraswati Sugar Mills v. Haryana State Board, (1992) 1 SCC 418: AIR 1992 SC 224. The word 'vegetables' does not include Pan (betel leaves). Therefore betel leaves are taxable under the provisions … in a farm and are used for table, State of West Bengal v. Washi Ahmed, AIR 1977 SC 1638: (1977) 2 SCC 246: 1977 SCC (Tax) 278: (1977) 3 SCR 149: (1977) 2 SCJ 222: 39 STC

Judicial proceeding

within the meaning of ss. 193 and 228 of the Penal Code, K.T.M.S. Mohd. v. Union of India, AIR 1992 SC 1831: (1992) 3 SCC 178 (192). (FERA, 1973, s. 40) The proceedings before the Income-tax Officer are judicial

Sufficient cause

fide it would amount to vacating a building for sufficient cause, Surinder Singh Sibia v. Vijay Kumar Sood, AIR 1992 SC 1540 (1541): (1992) 1 SCC 70. [H.P. Urban Rent Control Act, 1987, s. 14(3), Proviso 2] The expression … be laid to prove strict standards of sufficient cause, State of Haryana v. Chandra Mani, AIR 1996 SC 1623: (1996) 3 SCC 132. (Limitation Act, 1963, s. 5)

Vessel

every description, both mechanically propelled and those propelled exclusively by oars, Panduranga Timbel Industries v. Union of India, AIR 1992 SC 1194: (1992) 2 SCC 635: (1992) 2 JT (SC) 277: AIR 1992 SCW 1158; Amarship Management Pvt. Ltd.

Forthwith

The right accrues or liability arises exactly as prescribed by the statute, Raymond Synthetics v. Union of India, AIR 1992 SC 847 (856): (1992) 2 SCC 255. … the object of the provision and the circumstances of the case [Ex parte Lamb, (1881) 19 Ch D 169; 2 Chit. Arch. Prac., 14th Edn., 1435]. Immediately, without delay, Black's Law Dictionary, 7th Edn., p. 664. The

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