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Omnium

Omnium, means the total amount or value of the items in a combined fund or stock, Black's Law Dictionary, 7th Edn., p. 1116. It the aggregate of certain

Other glass and glassware

Industries v. C.C.E., AIR 1986 SC 1730. [Central Excise and Salt Act, (1 of 1994) Sch I, Tariff Item 23A(4) and 68]

Palm kernal

Palm kernal, palm kernel cannot be included under the item palm seeds and the two commodities were different as understood in commerce or trade, Priyanka Overseas (P) Ltd.

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Parcels, Bill of

Parcels, Bill of, an account of the items composing a parcel or package of goods, transmitted with them to the purchaser.

Particulars

of the People Act, 1951, s. 90 (5)] In its ordinary meaning, the word 'particulars' means details or items: (see the Concise Oxford Dictionary). In the Dictionary of English Law by Jowitt, 'particulars' with reference to a

Personal effects

1075, the expression is given the following meaning: Personal effects, privately owned articles consisting chiefly of clothing, toilet items, etc., for intimate use by an individual. In Black's Law Dictionary, Fourth Edition, at page 1301, the expression

Property

or be a means of production is not the totality of the property, although it is the basic item that goes to make the same. Property thus in law, is both, corpus and capacity, Hirabai v. Babu

Smallness of profit

may disallow many expenses actually incurred by the assessee; and in computing his income, he may include many items on notional basis. But the commercial or accounting profits are the actual profits earned by an assessee calculated

Publish

Government of India in 1992; C.C.E. v. New Tobacco Co., (1998) 8 SCC 250. To publish a news item is to make it known to people in general; 'an advising of the public or making known of

Qualified opinion

Qualified opinion, means an audit-report statement containing exceptions or qualifications to certain items in the accompanying financial statement, Black's Law Dictionary, 7th Edn., p. 1254.

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