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Manufacturing purposes

Act, (4 of 1882), s. 106] The word 'manufacture', according to its dictionary meaning, is the making of articles or material (now on large scale) by physical labour or mechanical power. (Shorter Oxford English Dictionary, Vol. I,

Medicinal preparation

519. Medicinal preparations, in order to come within the ambit of 'medicinal preparations', the intended use of the article must be for treatment, mitigation or prevention of disease. The article must by used for the purpose of

Minorities

[fr. minor, Lat.], the state of being under age--e.g., twenty-one years. also, the smaller number. The minority under article 30 of the Constitution of India mean those from a distinct and identifiable group of citizens of India,

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Jewellery

Jewellery, the terms 'jewel' and 'jewellery', refer to articles of value used for adornment, especially those made from gold, silver or precious stones. The terms are, therefore

Legislature

Basavaiah Chowdhary, AIR 1979 SC 1415: (1979) 3 SCC 324: (1979) 3 SCR 802. The word 'legislature' in Article 389 of the Constitution of India used in larger sense, namely, comprising all the units that were concerned

Smuggling

Smuggling, the offence of importing prohibited Articles, or of defrauding the revenue by the introduction of Articles into consumption without paying the duties chargeable upon

Personal use

the person of the assessee must be shown to exist to render the 'personal effects'. The enumera-tion of articles like wearing apparel, jewellery and furniture, mentioned by way of illustrations in the above definition of 'personal effects',

Transfer

other interest of any member in a company shall be personal estate transferable in manner provided by the Articles of the company, and under s. 63 (ibid.), a transfer of shares in or debentures of the com-pany

Scents and perfumes

Scents and perfumes, by 'scents and perfumes' is meant articles of perfumery which cater to the smelling sense i.e. those which appeal to nose, Commissioner of Sales Tax

Private company

26. --(1), For the purposes of this Act the expression 'private company' means a company which by its articles- (a) restricts the right to transfer its shares; and (b) limits the number of its members to 50,

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