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Controlled industry

Controlled industry, means any industry the control of which by the Union has been declared by any Central Act to be expedient in the public interest. [Contract Labour (Regulation and Abolition) Act, 1970 (37 of 1970), s.

Place of business

stores his goods and any place where the dealer keeps his books of accounts. [Maharashtra Value Added Tax Act, 2002, s. 2(18)] Place of business, includes-- (i) in any case where a dealer carries on business through

Purchase price

payable by a person for any purchase made including the amount of duties levied or leviable under the Central Excise Tariff Act, 1985 (5 of 1986) or the Customs Act, 1962 (52 of 1962) and any sum

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Complaint

1956 (1 of 1956) or under any other law for the time being in force; or (iii) the Central Government or any State Govern-ment, who or which makes a complaint; (iv) one or more consumers, where there … Jurisdiction where proceedings are commenced 'on information,' but is also sometimes used to describe a claim in an action of a civil or quasi-civil character. See STATE-MENT OF CLAIM. As to when a 'complaint' made to a

Direct tax

law; and (b) any other tax which, having regard to its nature or incidence, maybe declared by the Central Government, by notification in the Official Gazette, to be a direct tax for the purposes of this Act.

Estoppel

upon the point adjudged, but not upon any matter collateral or adjudged by inference, A judgment in an action in rem is absolutely binding upon all the world. A conviction on the same facts is no estoppel

Industrial establishment

Industrial establishment, means an industrial undertaking or a company as defined under s. 3 of the Companies Act, 1956 or a firm registered under s. 59 of the Indian Partnership Act, 1932 which is engaged in

Officers of the Supreme Court

by the (English) Judicature (Officers) Act, 1879 (42 & 43 Vict. c. 78), they were transferred to the Central Office of the Supreme Court. See, now, (English) Judicature Act, 1925, ss. 105, 221-232.

Special Economic Zone

and tariffs, having been declared and notified in the official Gazette as a Special Economic Zone by the Central Government. [West Bengal Special Economic Zone Act, 2003, s. 2(l)] Means each Special Economic Zone notified under the

Grains

malted barley did not fall within 'foodgrain' of 'cereals', U.P. Sales Tax Act, 1948, ss. 3A(2A) and 3D, Central Sales Tax Act, 1956, s. 14; Commissioner, Trade Tax Act, U.P. v. National Cereal Product, (2005) 3 SCC

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