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Inter-State sale

or an incident of the contract of sale, then the sale is an inter-State sale, Union of India v. K.G. Khosla & Co. Ltd., AIR 1979 SC 1160: (1979) 2 SCC 242: (1979) 3 SCR 453. When

Employee

the factory but also persons employed in connection with the work of the factory, P.M. Patel and Sons v. Union of India, (1986) 1 SCC 32: AIR 1987 SC 447: (1985) Supp 3 SCR 55. A person who

Incidence of duty

the duty directly to another person but also cases where it is passed on indirectly, Union of India v. Solar Pesticides (P) Ltd., AIR 2000 SC 862 (866): (2000) 2 SCC 705. [Customs Act, 1962, s. 27(2),

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Transfer of ownership

property to another; it would depend on the nature of the property to be transferred, Madan Mohan Pathak v. Union of India, AIR 1978 SC 803: (1978) 2 SCC 50: (1978) 3 SCR 334.

All sorts

be liable to excise duty. Refined oil is one sort; raw oil is another sort, Union of India v. Delhi Cloth and General Mills, AIR 1963 SC 781 (795). [Control Excise and Salt Act, (10 of 1944)

Letter

is a communication by one person to another sent in writing print or type, Inland Commercial (TPT) Service v. Union of India, AIR 1982 Del 393.

Pensioner

a homogenour class; for the purpose of pension benefit they cannot be discriminated from other pensioners, D.S. Nakara v. Union of India, (1983) 1 SCC 305: AIR 1983 SC 130 (133). 1. One who is supported by an

Private law

with the rights and liabilities of private individuals in relation to one another, Common Cause, A Registered Society v. Union of India, (1999) 6 SCC 667.

Muslim law

precedent. Even under the Muslim Law plurality of marriages is not unconditionally conferred upon the husband, Lily Thomas v. Union of India, 2000 SC 1650 (1666).

Forced labour

within the scope and ambit of the words 'forced labour' under Article 23, People's Union for Democratic Rights v. Union of India, AIR 1982 SC 1473 (1490): (1982) 3 SCC 235. (Constitution of India, Article 23) Forced labour,

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