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Workmen's Compensation Act

or works under a contract of service or apprenticeship with an employer, whether by way of manual labour, electrical work or otherwise, and whether the contract is express or implied, is oral or in writing, and also … of any works' appearing in s. 9A of the Act is used in the sense of projects, schemes, plants such as building works, irrigation works defence works etc. The word 'works' used in Entry 35 of list

Power project

Power project, within the meaning of tariff heading 98.01 must include not only a project that generates electricity but also a project that transmits and distributes electricity, Kerala SEB v. Collector of Customs, (2002) 10 SCC … Power projects, shall mean such projects whose output or end-product is power, but shall not include captive power plants set up by projects engaged in activities other than power generation, Union of India v. Indian Charge Chrome,

Goods

1930 should include electricity, gas and water, Ras Behari v. Emperor, AIR 1936 Cal 753; Country of Durham Electrical Power Distribution Co. v. Commissioners of Inland Revenue, (1909) 2 KB 604, See also Comment-ary on Sales of … fitting out, improve-ment or repair of movable or immovable property; and also includes all growing crops grass, trees, plants and things attached to, or forming part of the land which are agreed to be severed before sale

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Building

includes any structure or erection and any part of a building as so defined but does not include plant or machinery comprised in a building, Halsbury's Laws of England, Vol. 8(1), 4th Edn., Para 246, p. 206. … 53. With regard to the (English) Disused Burial Grounds Act, 1884 (47 & 48 Vict. c. 72), an electricity transformer chamber, Rector and Churchwardens of the Parish of St. Nicholas Acons v. London County Council, 1928 AC

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