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Vegetables

Bengal v. Washi Ahmed, AIR 1977 SC 1638 (1639): (1977) 2 SCC 246: (1977) 3 SCR 149. [Bengal Finance (Sales Tax) Act (6 of 1941) Sch. II item 6] Vehicle, includes a goods carriage as defined in

Vegetable

used for the table, State of West Bengal v. Washi Ahmed, AIR 1977 SC 1638. [See also Bengal Finance (Sales Tax) Act, 1941, Sch. I, item (6)]

Tax

21), subject to the direction of the Treasury, of excise, by the Commissioners of Customs and Excise: see Finance Act, 1908, s. 4, and Orders in Council made thereunder. As to the collection of taxes for a

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Super-tax

18, per annum. The duty was at the rate prescribed by Parliament in any year. By the (English) Finance Act, 1927 (17 & 18 Geo. 5, c. 10), s. 38, super tax has ceased to become charge-able;

State Elementary Education Development Programme (SPEED)

State Elementary Education Development Programme (SPEED), means the Special Programme for Elementary Education, which is financed by UNICEF, AUSAID and other financial institutions. [Bihar State Vidyalaya Shiksha Samiti Act, 2000, s. 2(18)]

Spirits

ss. 13 and 41; as to misdescription, 22 & 23 Geo. 5, c. 25, s. 11, and (English) Finance Acts. As o licences for the sale of spirits by retail, see INTOXICATING LIQUORS; and as to barring

Special purpose vehicle

Special purpose vehicle, means the instruments set up for financing of investments through borrowing not routed through the annual budget of the Government of Rajasthan. [Rajasthan Agricultural Produce

Shall

context in which the word shall occurs and the other circumstances, State of Madhya Pradesh v. Azad Bharat Finance Co., (1966) (Supp) SCR 473: (1967) 1 SCJ 815. Shall, in a statute, though generally taken in a

Salami

rent, West Bengal v. Abdul Wadud, ILR (1951) 1 Cal 547; State of Madhya Pradesh v. Azad Bharat Finance Co., 1967 SC 276.

Reversion duty

Reversion duty. A duty imposed by the Finance (1909-10) Act, 1910, in certain cases on the determination of leases of more than twenty-one years. Repealed.

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