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Consumers

Consumers, co-owners, who by reason of purchase of an undertaking, using electricity are consumers within the meaning of the

Manufacture

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: (2006)

Precedent

of its own features. Further, the enunciation of the reason or principle on which a question before a court has been decided is alone binding as a precedent, Uttaranchal Road Transport Corporation v. Mansaram Nainwal, (2000) 6 … 1910 AC 224. Consult Mews's Digest, tit. 'Decided Cases,' and Chitty on Contracts. The term 'precedents' is also used to designate the collections of pleadings, such as Bullen and Leake's Precedents of Pleadings, or of forms of

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Royalty

by the grantor of a patent, lease of a mine or similar right, and payable proportionately to the use made of the right by the grantee. It is usually a payment of money, but may be a … the equivalent or translation of jura 'regalia' or 'jura regia'. Royal rights and prerogatives of a sovereign are covered thereunder. In its secondary sense, the word 'royalty' would signify, as in mining leases, that part of the

Business

v. Raipur Mfg. Co., (1967) 1 SCR 618: AIR 1967 SC 1066: (1967) 19 STC 1, though extensively used in taxing statues, is a word of indefinite import. In taxing statutes, it is used in the sense … It has no definite meaning. Its perceptions differ from private to public sector or from institutional financing to commercial banking, Mahesh Chandra v. Regional Manager Uttar Pradesh Financial Corpn., AIR 1993 SC 935 (939): (1993) 2 SCC

Warehouse

Warehouse, in common parlance, certainly means a place where a man stores or keeps his goods which are not immediately wanted … Co-op. Bank Ltd. v. Noor Mohd. Shikh Mussa, (2004) 6 SCC 166. Warehouse, is properly speaking a building used for the purpose of storing goods imported at a reasonable rent, Law Lexicon of British India, 1940 Edn.

Any person

person, the effect of the 1994 amendment on s. 147 is unambiguous. Where earlier, the words 'any person' could be held not to include the owner of the goods or his authorised representative travelling in the goods … those on the managerial or administrative staff only. One cannot arbitrarily cut down the amplitude of an expression used by the legislature, Central Bank of India v. Workmen, AIR 1960 SC 12 (23): (1960) 1 SCR 200.

Consumption and use

Matched in: Term Consumption and use

Consummation

The word consumption in its primary sense means the act of consuming and in ordinary parlance means the use of an article in a way which destroys, wastes or uses up that article. But in some legal … Consummation, of tenancy by the curtesy is when a husband, upon his wife's death, becomes entitled to hold her

Reserve

for oneself. To keep back; to retain or hold over to a future time or place. To preserve, Commissioner of Income Tax v. Century Spinning and Manufacturing Co., AIR 1953 SC 501: (1954) SCR 203. (ii) As … is not defined in the Act. The dictionary meaning of the word 'Reserve' is: To keep for future use or enjoyment; to store up for some time or occasion; to refrain from using or enjoying at once.

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