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Sales tax

by which a tax is imposed has to be construed strictly, regardless of the hardship that such a construction may cause either to the treasury or to the taxpayer. If the subject falls squarely within the letter

Sewer

all parts of England, and give them jurisdiction over such areas as may be most expedient for the construction of new, and maintenance and improvement of old, works. The Act includes all commissions of sewers granted by

Structure

itself, adopted to the particular purpose it serves. In its ordinary sense a structure is something which is constructed by way of being built as is a building but method of construction by itself is not conclusive.

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Sufficient cause

the Limitation Act should also be available to the State. The words 'sufficient cause' should receive a liberal construction so as to advance substantial justice when no negligence or inaction or want of bona fide is imputable

Tail

in the investigation of all titles to land in existence on the 31st December, 1925; (b) in the construction of equitable interests into which these were converted on the 1st January, 1926, or created after that date.

Technical services

there can hardly be any doubt that services involving specialised knowledge, experience and skill in the field of constructional operations are 'technical services', Continental Construction Ltd. v. C.I.T., 1992 Supp (2) SCC 567: AIR 1992 SC 803

Tenor

that the substance only is set out. Where the appointment of an executor is not express, but only constructive, upon construction of the will or codicil, he is usually called 'executor according to the tenor'; see Williams

Implied trusts

Implied trusts. an implied trust is one which arises from an equitable construction put upon the facts, conduct, or situation of parties. Implied trusts have been distributed into two classes: (1)

Engineer Corps

of engineers commanded by a brigadier general whose title is Chief of Engineers It has charge of the construction of fortifications for land and seacoast defense the improvement of rivers and harbors the construction of lighthouses etc

House-gully

House-gully, means a passage or strip of land constructed, set apart or utilised for the purpose of service as or carrying a drain or affording access to

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