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Accident

representatives. In logic, something, in any subject, person, or thing not belonging to the essence. See ESSENCE. The popular and ordinary sense of the word 'accident' means the mishap or an untoward happening not expected and designed

Double taxation

often used in different senses, namely, in its strict legal sense of direct double taxation and in its popular sense of indirect double taxation. Double taxation in the strict legal sense means taxing the same property or subject

Vegetables

not from any botanical point of view, but as understood in common parlance, and must be given its popular sense meaning 'that sense which people conversant with the subject-matter with which the statute is dealing would attribute to

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Working funds

'working funds', when used in relation to a banking company, are not to be construed in their ordinary popular sense by reference to a dictionary. They have a history of their own and they have acquired a definite

Obligation

contract to do or retrain from doing something. [(English) Rent Act, 1977 (C 42) s. 3(1)] In its popular sense is merely a synonym for duty. Its legal sense, derived from Roman law, differs from this in several

Sale of goods

It is now settled law that the words 'sale of goods' have to be construed not in the popular sense but in their legal sense and should be given the same meaning which they carry in the Sale

Reserve and provision

to no other assessable entities and as such the expression will have to be understood in its ordinary popular sense, that is to say, the sense or meaning that is attributed to it by men of business, trade

Possession

18(1)(a)] Possession is a word of ambiguous meaning and its legal senses do not always coincide with the popular sense. It may not always be synonymous with manual detention or physical retention of the goods or moneys, C.I.T.

Manufacture

has not been defined in the Transfer of Property Act. It has, therefore, to be construed in its popular sense. According to the Permanent Edition of Words and Phrases, Vol. 26, 'manufacture' implies a change but every change

Financial non-viability

a taxing statute in the context of amalgamation of companies it will have to be understood in its popular sense, that is to say, the sense or meaning that is attributed to it by men of business, trade

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