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Taxing statutes and statutory definitions

Taxing statutes and statutory definitions, when no statutory definition is provided in respect of an item in the Customs Act or the Central Excises Act, the trade understanding, meaning thereby the understanding in the

Textiles

v. Textile Committee, AIR 1989 SC 317 (321). [Punjab General Sales Tax Act (46 of 1948), Schedule B, item 30] The expression 'textiles' as defined to include the products of carding, spinning, weaving, finishing and dyeing yarns

Traditions

(3083). 1. Past customs and usages that influence or govern present acts or practice 2. The delivery of item or an estate, Black's Law Dictionary, 7th Edn.

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Varnish

v. Assistant Collector, Central Excise, Bhopal, AIR 1961 MP 353. (Central Excise and Salt Act, 1944, Sch. I, Item 22)

Solicitor

for diligence in non-contentious business (Remuneration Order, 1882, Ord. VII.) and costs on the higher scale for particular items in non-contentious work (R.S.C. Ord. LXV., r. 10). The cost to be allowed to solicitors in contentious business

Vegetable

Bengal v. Washi Ahmed, AIR 1977 SC 1638. [See also Bengal Finance (Sales Tax) Act, 1941, Sch. I, item (6)]

Vegetable product

Board, AIR 1992 Ker 168; See also Water (Prevention and Control of Pollution) Cess Act, 1977, Sch. I, Item 15.

Vote on account

break up of the amount ministry-wise; amendments can be moved for reduction of the grant or omission of items composing the grant, Rules of Procedure and Conduct of Business in Lok Sabha, 10th Edn., 2002, r. 214

Warehouse

58. [Customs Act, 1962 (52 of 1962), s. 2 (43)] A building used to store goods and other items, Black's Law Dictionary, 7th Edn., p. 1578. Means any building, structure or other protected enclosure which is used

Watery coconuts

(1114): (1974) 4 SCC 835: (1975) 1 SCR 440. [Central Sales Tax Act (74 of 1956), s. 14, item (vi) (as amended in 1972)]

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