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Pith and substance

AC 863 (PC). When there is a conflict between two entries in the legislative lists, and legislation be reference to one entry would be competent but not by reference to the other, the doctrine of 'pith and

Commercial establishment

Act, 1934, do not apply, are included in the connotation of that expression. It is true that the reference in the definition by which clerical and other establish-ments of factories are included is to the Factories Act

Special or local law

Special or local law, the word 'special' has reference to subject and the word 'local' has reference to area or territory. A special law is a law

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Sapinda

Sapinda, (i) sapinda relationship, with reference to any person extends as far as the third generation (inclusive) in the line of ascent through the

Rural Authority

direction such as is mentioned in the Local Government Act, 1933, s. 42 (2) is in force; a reference to a rural authority in the P.H. Act shall be construed as a reference to the council temporarily

Royalty

Chand Thapar, (1995) 6 SCC 166. Royalty, is not a tax. Simply because the royalty is levied by reference to the quantity of the minerals produced and the impugned cess too is quantified by taking into consideration

Relevant market

Relevant market, means the market which may be determined by the Commission with reference to the relevant product market or the relevant geographic market or with reference to both the markets. [Competition

Rank

161(1)(c)(ii)(1)] (ii) The expression 'rank', in 'reduction in rank' has, for purpose of Article 311 (2) an obvious reference to the stratification of the posts or grades or categories in the official hierarchy. It does not refer

Railway servant

Railway servant, Acts has to be construed as a reference to corresponding provision of the re-enacted Act. It may be recalled that any reference in such cases to

Proceeding

(iii) The word 'proceeding' would depend upon the scope of the enactment wherein the expression is used with reference to a particular context where it occurs. It may mean a course of action for enforcing a legal

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