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of another which actually or probably, causes damages to the business or good of the other trader, Wander Ltd. v. Antox India P. Ltd., 1990 Supp SCC 727. Though there may not be a right to the

Goods

purposes need not alter their status as 'goods' because the Code definition includes 'specially manufactured goods', Advent Systems Ltd. v. Unisys Corpn., 925 F. 2d 670 3d Cir 1991. Associated Cement Companies Ltd. v. Commissioner of Customs,

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Cause of action

9 or under section 11 of the Act (Arbitration and Conciliation Act, 1996); Indian Iron and Steel Company Ltd. Kolkata v. Tiwari Roadlines, Hyderabad, AIR 2006 AP 1. Means every fact which it is necessary to establish

Undertaking

activities of that body, Words and Phrases Legally Defined, 3rd Edn., see also Mor Modern Coop. Transport Society Ltd. v. Financial Commr. & Secy. to Govt. of Haryana, (2002) 6 SCC 269. Means a going concern with

Manufacture

however, minor in consequence the change may be, Union of India v. Delhi Cloth and General Mills Co. Ltd., AIR 1963 SC 791 (795): (1963) 1 Supp SCR 586. [Central Excise and Sales Act, (1 of 1944)

Processing

that the commodity must, as a result of the operation, experience some change' (See Chowgule & Co. Pvt. Ltd. v. Union of India, 1981 (1) SCC 653: AIR 1981 SC 1014). In a cold storage, vegetables, fruits

Slime

after setting out to drying, Handbook of Mineral Dressing (at p. 1504); see also National Mineral Development Corpn. Ltd. v. State of Madhya Pradesh, (2004) 6 SCC 281. Means a material of extremely fine-particle size encountered in

Plant

a factory or business; the apparatus or equipment for a certain mechanical operation or process, Steel City Beverages Ltd. v. State of Bihar, (1996) 1 Pat LJR 868. Plant, has frequently been used in fiscal and other

Rate

not directly related to taxable income, it maybe called tax computed at a certain rate, Sundaram Co. (Private) Ltd. v. Commissioner of Income-tax, AIR 1968 SC 124: (1967) 3 SCR 798. A Municipality cannot impose a tax,

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