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Lights of vehicles

of lamps. S. 5. Special provisions as to bicycles and tricycles. S. 6. Horse-drawn vehicles. S. 7. Vehicles carrying overhanging or projecting loads. S. 8. Special provisions as to vehicles towing and being towed. S. 9. Regulations

Market

or owners, or where wholesale transaction by way of auction or sale of more than twenty maunds is carried on, Afzal Ullah v. State of U.P., AIR 1964 SC 264: (1964) 4 SCR 991. It includes any

Permanent post

Permanent post, 'permanent post' means a post carrying a definite rate of pay sanctioned without limit of time. Fundamental Rule 9 (30) define 'temporary post' as

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Place of business

Value Added Tax Act, 2002, s. 2(18)] Place of business, includes-- (i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent; (ii) a

Successor-in-interest

Was the business purchased a going concern at the time of the sale transaction? Is the business purchased carried on at the same place as before? Is the business carried on without a substantial break in time?

Unit

extension education functions. [Uttar Banga Krishi Viswavidyalaya Act, 2000, s. 2(31)] Means a unit or part which is carrying on its business in the Zone and approved as such by the Unit Approval Committee. [Gujarat Special Economic

Shares

Shares, means shares in the share capital of a company carrying voting rights and includes--(i) any security which entitles the holder to receive shares with voting rights; (ii) stock

Partnership

Partnership, the relation which subsists between persons carrying on a business with a view to profit--so defined by s. 1, sub-s. 1, of the (English) Partnership

In such capacity

mean nothing more than the capacity of a person who carries on the business as the predecessor, was carrying it on that is, with a liability to be taxed on its profits and gains, Executors of the

Industrial and Provident Societies

1876 (39 & 40 Vict. c. 45), which by s. 6 provided for the registration of societies 'for carrying on any labour, trade, or handicraft, in-cluding the buying or selling of land, of which no member shall

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