Co Ltd V V P - Law Dictionary Search Results
Goods
come to the market to be bought and sold, Union of India v. Delhi Cloth and General Mills Co. Ltd., AIR 1973 SC 791: (1963) 1 Supp SCR 586. Goods includes all types of movable properties whether those … Goods, Computer programs are the product of an intellectual process, but once implanted in a medium they are widely distributed to
Manufacture
article results in a new and different article then it would amount to a manufacturing activity, Aspinwall & Co. Ltd. v. I.T. Commr., Ernakulam, AIR 2001 SC 3708. The test for determination whether manufacture can be said to have … must be transformation, a new and different article must emerge having a distinctive name, character or use, Hindustan Poles Corporation v. Commissioner of Central Excise, (2006) 4 SCC 85: (2006) 4 JT 185: (2006) 3 SCALE 601:
Person
of the preceding descriptions. [Gujarat Value Added Tax Act, 2003, s. 2(15)] Person, means a company, Motipur Zamindari Co. Ltd. v. State of Bihar, AIR 1953 SC 32. Person, means an individual human being as distinguished from an animal … Person, a Hindu Undivided Family is a person, Kshetra Mohan-Sannyasi Charan Sadhukhan v. Commissioner of Excess Profit Tax, West
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Undertaking
Art. 75, p. 43. Means an enterprise engaged in production, sale or control of goods, etc., Carew & Co. Ltd. v. Union of India, AIR 1975 SC 2260. Means the act of one who undertakes or engages in a
Land
546. Includes, not only the face of the earth, but everything under it or over it, Anant Mills Co. Ltd. v. State of Gujarat, AIR 1975 SC 1234 (1250): (1975) 3 SCR 220: (1975) 2 SCC 175. Includes uncultivated … legal acceptation it is a generic term, comprehend-ing every species of ground, soil or earth, whatso-ever, as meadows, pastures, woods, moors, waters, marshes, furze and heath; it includes also houses, mills, castles, and other buildings; for with
Reason to believe
that belief. The belief must be held in good faith, it cannot be merely a pretence, Calcutta Discount Co. Ltd. v. Income Tax Officer, AIR 1961 SC 372 (382): (1961) 2 SCR 241. (Income Tax Act, 1922, s. 34) … Reason to believe, does not mean a purely subjective satisfaction. The belief must be held in good faith; it cannot be merely a pretence, S. Narayanappa
Discretion
vigilant circumstances and care; therefore, where the Legislature concedes discretion it also imposes a heavy responsibility, National Insurance Co. Ltd. v. Keshav Bahadur, AIR 2004 SC 1581 (1584): (2004) 2 SCC 37. See JUDICIAL DISCRETION. 'Discretion', said Lord Mansfield … to make a sound, fair and just determination and a knowledge of the facts upon which discretion may properly operate. When it is said that something it to be done according to the rules of reason and
Cause of action
of such an act no cause of action would possibly accrue or would arise, South East Asia Shipping Co. Ltd. v. Nav Bharat Enterprises (P.) Ltd., (1996) 3 SCC 443 (444). [Specific Relief Act, 1963, s. 38] The expression
Employee
definition of 'employee' need not necessarily be directly connected with the main industry, Ahmedabad Mfg. and Calico Ptg. Co. Ltd. v. Ramtkhel Ramanand, AIR 1972 SC 1598 (1606). [Bombay Industrial Relations Act, (11 of 1947), s. 3(13)] … Employee, includes not only persons employed directly by the employer but also persons employed through a contractor. Moreover, they include not only persons
Penalty
Dunlop Co. v. New Garage Co., 1915 AC 79; approved in Widnes Foundry (1925) Ltd. v. Cellulose Acetate Co. Ltd., (1931) 2 KB 393, and 1933 AC 20. 3. A sum recoverable by action from a person infringing … Penalty, is a liability under the taxing statute, Khemka & Co. v. State of Maharashtra, AIR 1975 SC 1549.
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