Industrial Relations - Law Dictionary Search Results
Home Dictionary Name: industrial relations Page: 7Turnover
Turnover, in laws dealing with Sales Tax, 'turnover' includes tax in calculating the total turnover, there is nothing wrong in treating the tax as part of the turnover, because, 'turnover' means the amount of money which is turned over in the business, George Oakes (P) Ltd. v. State of Madras, AIR 1962 SC 1352.Turnover is defined to mean: 'the aggregate amount for which goods are bought or sold or supplied or distributed by a dealer either directly or through another on his own account or on account of others whether for cash or for deferred payment or for other valuable consideration, Joint Commercial Tax Officer v. Young Men's Association (Regd.), AIR 1970 SC 1212 (1215): (1970) 1 SCC 462: (1970) 3 SCR 680.Turnover means an aggregate amount for which goods are either bought by or sold by a dealer, whether for a cash or for deferred payment or other valuable consideration, State of Andhra Pradesh v. H. Abdul Bakhi and Brothers, AIR 1965 SC 531 (532): (1964) 7 SCR 664. [Hyderabad Gener...
Technology
Technology, means any information (including information embodied in software) other than information in the public domain, that is capable of being used in--(i) the development, production or use of any goods or software; (ii) the development of, or the carrying out of, an industrial or commercial activity or the provision of a service of any kind. Explanation, When technology is described wholly or partly by reference to the uses to which it (or the goods to which it relates) may be put, it shall include services which are provided or used, or which are capable of being used, in the development, production or use of such technology or goods. [Weapons of Mass Destruction and their Delivery System (Prohibition of Unlawful Activities) Act, 2005, s. 4(l)]Means the branch of knowledge; the knowledge and means used to produce the material necessities of a society, (New Webster's Dictionary of the English Language), Central Board of Direct Taxes v. Oberoi Hotels (India) Pvt. Ltd., (1998) 4 ...
Resumption
Resumption. 1. The taking again by the Crown of such lands or tenements, etc., as on false suggestion had been granted by letters-patent, Bro. Ab. 291.2. By agricultural landlord, before legal tenancy ended, of the tenant's land (generally in part only) for building, etc., purposes, making an abatement of rent and giving compensation for damage to crops. Notice to quit part only being invalid at common law, Doe v. Archer, (1811) 14 East, 245 this resumption has frequently to be specially stipulated for; but in many cases of yearly tenancy recourse may be had to s. 27 of the (English) Agricultural Holdings Act, 1923, by which:-Where a notice to quit is given by the landlord of a holding to a tenant from year to year with a view to the use of land for any of the following purposes:-(i) The erection of farm labourers' cottages or other houses with or without gardens;(ii) The provision of gardens for farm labourers' cottages, or other houses;(iii) The provision of allotments;(iv) The provi...
Preventive detention
Preventive detention. By the (English) Prevention of Crime Act, 1908 (8 Edw. 7, c. 59), s. 10, as amended by the (English) Indictments Act, 1915 (5 & 6 Geo. 5, c. 90), a person after three previous convictions after attaining sixteen years of age, can with the consent of the Director of Public Prosecutions, R. v. Waller, (1910) 1 KB 364, in certain cases be charged, R. v. Smith, (1910) 1 KB 17, with being an habitual criminal, and if the charge is established, he can, in addition to a punishment of penal servitude, receive a further sentence of not less than five years or more than ten years, called a sentence of preventive detention. During such detention the Secretary of State has power to let the person out on licence, if he is satisfied that there is a reasonable probability that he will abstain from crime and lead a useful an industrious life, or that he is no longer capable of engaging in crime. Unless the offender admits he is an habitual criminal the jury must determine whether...
Know-how
Know-how, means the information practical knowledge, techniques, and skill required to achieve some practical end, esp. in industry or technology. Know-how is considered intangible property in which rights may be bought and sold. Black's Law Dictionary, 7th Edn., p. 878.Is a modern and very useful colloquial expression of no precise meaning and was used in the agreement in the context of recital and not in relation to the expertise of an individual workman, is very apt and appropriate to include the Company's knowledge of process of preparation, packing and preservation of their products, especially having regard to the importance of such matters in tropical countries, Evans Medical Supplies Ltd. v. Moriatry (Inspector of Taxes), (1957) 1 All ER 336....
Have interest
Have interest, directly or indirectly in the business of the other, the assessees and the person alleged to be a related person must have interest, direct or indirect, in the business of each other. Each of them must have a direct or indirect interest in the business of the other. The equality and degree of interest which each has in the business of the other may be different; the interest of one in the business of the other may be direct, while the interest of the latter in the business of the former may be indirect. That would not make any difference, so long as each has got some interest, direct or indirect, inthe business of the other, Union of India v. Atic Industries Ltd., AIR 1984 SC 1495: (1984) 3 SCC 575: (1984) 3 SCR 930....
Glazed tiles
Glazed tiles, the expression 'glazed tiles, is used in common parlance in connection with tiles on which there is a coating of melted glass. There is a clear distinction between glazing and polishing. The Indian Standard Glossary of terms relating to ceramic ware, gives the following definition. 'Glaze' a ceramic coating matured to glassy state on a formed ceramic article, or the materials or mixture from which the coating is made.' In the McGraw Hill Encyclopaedia of Science & Techno-logy 'glazing' is defined as: 'The application of finely ground glass, or glass forming materials or a mixture of both, to a ceramic body and heating (firing) to a temperature where the material or materials melt, forming a coating of glass on the surface of the ware'. In the book industrial ceramic by Felix Singer and Sonja S. Singer, it is stated: 'Glazes are thin layer of glass fused on to the surface of the body; they are applied to bodies to make them impervious, mechanically stronger and resistant t...
Polytechnic
Comprehending or relating to many arts and sciences applied particularly to schools in which many branches of art and science are taught with especial reference to their practical application as a polytechnic institute also to exhibitions of machinery and industrial products...
Excess realisation
Excess realisation, 'excess realisation', in relation to each grade of levy sugar,--(i) means the price realised by any producer, on the sale of levy sugar of such grade, in excess of--(a) the controlled price, or(b) where any fair price has been fixed by a court for levy sugar of such grade, such fair price, and(ii) includes any realisation representing the differ-ence between the controlled price and the price allowed by the court by an interim order, if such interim order is set aside, whether by the court which made the order or in appeal or revision, Anakepalle Co-operative Agricultural and Industrial Society Ltd. v. Union of India, (1977) 4 SCC 130: AIR 1977 SC 2041....
Dealer, auction
Dealer, auction, a person who in the normal course of his business attends sales by auction for the purpose of purchasing goods with a view to reselling them, Auctions (Bidding Agreements) Act, 1927, s. 1(2) (UK), Halsbury's Laws of England (2), para 944, p. 461.means a person carrying on the business of selling fertilisers, whether wholesale or retail (or industrial use), and includes a manufacturer and a pool-handling agency carrying on such business and the agents of such person, manufacturer or pool-handling agency, State of Punjab v. Gunomajra Cooperative Agriculture Service Society Ltd., (2000) 9 SCC 210.There is nothing either in the main definition in s. 2(5) or in the Explanation of the Orissa Taxation (on Goods Carried by Road and Inland Water ways) Act, 1959 to suggest that the manager or agent of the dealer (principal) should have his own business within the State of Orissa before he could be proceeded against or assessed under the Act. It would be sufficient if the manager...
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