Natural Fruit - Law Dictionary Search Results
Home Dictionary Name: natural fruit Page: 2 Page 2 of about 24 results (0.004 seconds)Processing
Processing, in common parlance 'processing' is understood as an action which brings forth some change or alteration of the goods or material which is subjected to the act of processing. 'What is necessary in order to characterise an operation as 'processing' is 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 and several other articles which requires preservation by refrigeration are stored. While as a result of long storage, Scientific examination might indicate loss of moisture content that is not sufficient for holding that the stored articles have undergone a process, Delhi Cold Storage Pvt. Ltd. v. Commissioner of Income Tax, New Delhi, AIR 1991 SC 2125.Processing, include the preservation of such products as canning, freezing drying, salting, smoking, peeling or filleting etc., Regional Executive, Kerala Fishermen's Welfare Fund...
Vegetable
Vegetable, 'Vegetables' understood in common parlance are not products of manufacture unless we say that agriculture is an industry for certain purposes and vegetables are products of that industry, Saraswati Sugar Mills v. Haryana State Board, (1992) 1 SCC 418: AIR 1992 SC 224.The word 'vegetables' does not include Pan (betel leaves). Therefore betel leaves are taxable under the provisions of the Act, Ram Bux Chaturbhuj v. State of Rajasthan, AIR 1963 SC 351 (352). [Rajasthan Sales Tax Act, 1954 (29 of 1954), s. 4]Vegetable, cannot be given the comprehensive meaning as it bears in natural history, and it must be construed in popular sense to denote such classes of vegetable matter which are grown in kitchen gardens or in a farm and are used for table, State of West Bengal v. Washi Ahmed, AIR 1977 SC 1638: (1977) 2 SCC 246: 1977 SCC (Tax) 278: (1977) 3 SCR 149: (1977) 2 SCJ 222: 39 STC 378: (1977) 1 SCWR 604: (1977) UJ (SC) 268: (1977) Tax LR 2042: (1977) UPTC 296; Ramavtar v. Assistan...
Escheat
Escheat [eschet or echet, formed from the word eschoir or echoir, Fr., to happen], a species of reversion; it is a fruit of seigniory, the Crown or lord of the fee, from whom or from whose ancestor the estate was originally derived, taking it as ultimus h'res upon the failure, natural or legal, of the intestate tenant's family.Escheat to the Crown, the Duchy of Lancaster, the Duke of Cornwall and to mesne lords has been abolished by (English) Administration of Estates Act, 1925, s. 45(1). The right of the Crown to 'bona vacantia' now includes real property under (English) A.E. Act, 1925, s. 46. See BONA VACAN-TIA.The title of the Crown was ascertained by inquiry regulated by rules under the (English) Escheat Procedure Act, 1887 (50 & 51 Vict. c. 53), which repealed, as practically inoperative, the numerous statutes from 29 Edw. 1, by which officers called 'escheators' were authorized to hold such inquiries.If differed from a forfeiture [now abolished for treason or felony by the (Engli...
Goodwill
Goodwill, may be the whole advantage belonging to the firm, its reputation as also connection thereof. It, thus, means that every affirmative advantage as contrasted with negative advantage that has been acquired in carrying on the business whether connected with the premises of business or its name or style, everything connected with or carrying the benefit of the business, Ramnik Vallabhdas Madhwani v. Taraben Pravinlal Madhwani, (2004) 1 SCC 407: AIR 2004 SC 1084 (Partnership Act, 1932, s. 55).A business's reputation, patronage, and other intan-gible assets that are considered when apprising the business, esp. for purchase; The ability to earn income in excess of the an come that would be expected from the business veined as a mere collec-tion of assets, Black's Law Dictionary, 7th Edn., p. 703.The advantage or benefit which is acquired by a business, beyond the mere value of the capital, stock, funds, or property employed therein, incon-sequence of the general public patronage and ...
Soda pop
a popular non alcoholic beverage sweetened by various means containing flavoring and supersaturated with carbon dioxide so as to be effervescent when the container is opened in different localities it is variously called also soda pop mineral water and minerals It has many variants The sweetening agent may be natural such as cane sugar or corn syrup or artificial such as saccharin or aspartame The flavoring varies widely popular variants being fruit juices fruit sirups cream or cola flavoring the soda pop is usually served chilled...
Cultivation
Cultivation, plants sprouted by natural growth, do not amount to cultivation, Alakh Ram v. State of Uttar Pradesh, (2004) 1 SCC 766. [Narcotic Drugs and Psychotropic Substances Act, 1985, s. 8(b)]Includes horticulture and the use of land for any purpose of husbandry including keeping or breeding livestock, poultry or bees, and growing fruit, vegetables and the like, Small Holdings and Allotments Act, 1908, s. 61(1) (UK); Halsbury's Laws of England, Vol. 2, para 1, p. 3.Cultivation, are deemed to include horticulture and the use of land for any purpose of husbandry, inclusive of the keeping or breeding of livestock, poultry, or bees, and the growth of fruit, vegetables, and the like, Agricultural Credits Act, 1928, s. 5(7) (UK) Halsbury's Laws of England, Vol. 1(2), para 551, p. 295....
Judgment
Judgment [fr. judgment, Fr.], judicial determination; decision of a Court.Under the former practice of the superior Courts, this term was usually applied only to the Common Law Courts, the term 'decree' being in general use in the Court of Chancery. The expression 'Judg-ment,' however, is now used generally except in matrimonial causes, the term 'judgment' including 'decree' [(English) Jud. Act, 1925, s. 225, replacing Jud. Act,1873, s. 100].The several species of judgments are either:-(a) Interlocutory, given in the course of a cause, upon some plea, proceeding, or default, which is only intermediate, and does not finally determine or complete the action. See INQUIRY; SUMMONSES; and ORDERS; and the various titles of the subjects of such judgments as MANDAMUS; INJUNC-TION, etc.(b) Final, putting an end to the action by an award of redress to one party, or discharge of the other, as the case may be.By the (English) C.L.P. Act,1852, s. 120, a plaintiff or defendant having obtained a verd...
Plant
Plant, has been defined as the tools, machinery, fixtures, buildings, grounds, etc. of 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 legislation. It is one of a fairly large category of words as to which no statutory definition is provided ('trade', office even 'income' are others), so that it is left to the court to interpret them. It naturally happens that as case follows case, and one extension leads to another, the meaning of the word gradually diverges from its natural or dictionary meaning. This is certainly true for plant, I.R.C. v. Scottish & Newcastle Breweries Ltd., (1982) 1 WLR 322: (1982) 2 All ER 230: 55 TC 252 (HL).Plant, in the relevant sense, although admitted not a term of art, and therefore part of the general English tongue, is not, in this sense, an ordinary word, but one of imprecise application, an...
clocks
European weed naturalized in the southwestern U S and Mexico Erodium cicutarium having reddish decumbent stems with small fernlike leaves and small deep reddish lavender flowers followed by slender pinlike fruits that stick straight up it is often grown for forage...
Rubiaceous
Of or pertaining to a very large natural order of plants Rubiaceaelig named after the madder Rubia tinctoria and including about three hundred and seventy genera and over four thousand species Among them are the coffee tree the trees yielding peruvian bark and quinine the madder the quaker ladies and the trees bearing the edible fruits called genipap and Sierre Leone peach besides many plants noted for the beauty or the fragrance of their blossoms...
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