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Health club and fitness centre

club and fitness centre, means any establish-ment, including a hotel or resort, providing health and fitness service. [The Finance Act, 2002, s. 78(43)]

Investment company

company' as appearing in s. 372(11) of the Companies Act, 1956 was not adopted by the Legislature. By Finance Act, 1966, which came into force with effect from April 1, 1966, the meaning of the term 'investment

Inland revenue

Inland revenue. That portion (by far the largest) of the public revenue (which is derived from the taxation of home commodities and duties on property and income, houses, stamps, probates, legacies, etc., as distinguished from the...

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Indirect tax enactment

Indirect tax enactment, means the Customs Act, 1962 (52 of 1962) or the Central Excise Act, 1944 (1 of 1944) or the Customs Tariff Act, 1975 (51 of 1975) or the Central Excise Tariff Act, 1985...

Includes

Namboodripad v. Union of India, AIR 2007 SC 1782; see also Reserve Bank of India v. Peerless General Finance and Investment Co. Ltd., 1987 (1) SCC 424. Indicates a commonality or shared features or attri-butes of the

Imperial preference

this purpose), the Dominions including India, terri-tories under protection and mandated territories, by Order in Council. See (English) Finance Act, 1919, s. 8, as amended by the Import Duties Act, 1932, s. 1; and see (English) the

House duty

of the premises and the purpose for which they were used. Inhabited house duty was abolished by the Finance Act, 1924, s. 20. See Chitty's Statutes, tit. 'House Tax.'

Legacy duty

(English) Customs and Inland Revenue Act, 1881 (44 & 45 Vict. c. 12), ss. 41-43; and the (English) Finance (1909-10) Act, 1910, pt. Iii. See Chitty's Statutes, tit. 'Death Duties.' Consult Hanson or Norman on Death Duties.

Hospitals

etc., Hospitals v. Hudgell, (1901) 1 KB 364; and from property tax, see Income Tax Act, 1918, and Finance Acts (13 & 14 Geo. 5, c. 14), s. 21; (15 & 16 Geo. 5, c. 36), s.

Hire-purchase system

test of a hire-purchase agreement. As to the stamping of a hire-purchase agreement, see s. 7 of the Finance Act, 1907 (7 Edn. 7, c. 13). As to a hire-purchase agreement, being a mere cloak for a

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