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Lottery

present the scheme or the transaction would not amount to a lottery, H. Anraj v. Government of Tamil Nadu, AIR 1986 SC 63: (1986) 1 SCC 414. There are three ingredients in the sale of lottery tickets

Material resources

factories and everything that goes to make up its wealth or to render it desirable, State of Tamil Nadu v. L. Abu Kavur Bai, AIR 1984 SC 326 (343): (1984) 1 SCC 515: (1984) 1 SCR 725.

Evade

provision of law of paying duty. It is made more stringent by use of the word 'intent', Tamil Nadu Housing Board v. C.C.E., (1995) Supp (1) SCC 50. [Central Excise and Salt Act, 1944, s. 11A(1), Proviso]

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Carries on business

class of goods and the transactions must ordinarily be entered into with a profit motive, State of Tamil Nadu v. Board of Trustees of the Port of Madras, (1999) 4 SCC 630. Means business carried on by

Collection

mean what is already collected alone. It means future collection as well, P. Kannadasan v. State of Tamil Nadu, (1996) 5 SCC 670 (694).

Common law constitutionalism

through the common law is the main feature of common law constitutionalism, I.R. COELHO v. State of Tamil Nadu, (2007) 2 SCC 1.

Confession

Whether a confession is voluntary or not is essentially a question of fact, Shankar v. State of Tamil Nadu, (1994) 4 SCC 478 (503): 1994 SCC (Cri) 1552. [Evidence Act, 1872, s. 24] Includes any statement wholly

Constitution

people of India to themselves. The said Constitution occupies the primary place, B.R. Kapur v. State of Tamil Nadu, (2001) 7 SCC 231 (310). Is the laws and usages which govern its characteristic features, A Dictionary of

Constitutionalism

it does not destroy the democratic principles upon which it is based, I.R. Coelho v. State of Tamil Nadu, (2007) 2 SCC 1.

Consultation

reaching its conclusion on the matter one way or the other, L&T McNeil Ltd. v. Govt. of Tamil Nadu, (2001) 3 SCC 170.

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