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Dealer

on behalf of the disclosed principal but as a principal vis-a-vis its customers, Bagal Kot Cement Co. v. State of Mysore, (1976) 1 SCC 336: AIR 1976 SC 357 (360): (1976) 2 SCR 852. [Central Sales Tax

Manufacture

did not involve any process of 'manufacture'. There is no new process of the manufacture by the assessee, State of Maharashtra v. Central Provinces Manganese Ore Co. Ltd., AIR 1977 SC 879: (1977) 1 SCC 643: (1977)

Possibility on a possibility

possibility seems to have been a conceit invented by Popham, C.J., but it was never really intelligible, Whitby v. Mitchell, (1890) 44 Ch D p. 92, per Lindley, LJ, and never applied to trusts of personal estate … but a common possibility. But the chance that a married man shall have a son named Geoffrey is stated to be a double or remote possibility; see Williams on Real Property; 2 Rep. 51 a; 10 Rep.

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Company

special order of the Central Board of Revenue to be a company for the purposes of this Act, State of Uttar Pradesh v. Buland Sugar Co. Ltd., (1979) 3 SCC 96: AIR 1979 SC 1104: (1979) 3

Alien

the Republic of Ireland. Aliens therefore include both persons having the nationality or citizenship of some other sovereign State recognized by the United Kingdom. Halsbury's Laws of England, Vol. 4(2), 4th Edn., Para 66, p. 76. The … British Nationality and Status of Aliens Acts, 1914 and 1933, infra. At common law aliens were subject to very many disqualifications, the nature of which is shown by the (English) Act of 1844, 7 & 8 Vict.

Tithe Rent-Charge

adjusted, according to the price of corn. The commutation was effected in one of two ways-either by a voluntary parochial agreement, con-firmed by the commissioners, or by the compulsory award of the commissioners. The value, either voluntarily

Civil Law

magisterial offices were then suspended, and these ten commissioners, or Decemviri, became invested with the sole management of State affairs. The Ten Tables they drew up, having been approved by the senate and comitia, were engraved on … is known by the name of Jus Civile Papirianum. Legislation under the kings must have been extremely simple; very few relics of it, however, have been preserved, and among them it is almost impossible to distinguish the

Acting honestly

through the well-known hypothetical reasonable man. Reckless disregard of consequences and mala fides stand equal, where the actual state of mind of the actor is relevant, Municipality of Bhiwandi and Nerampur v. Kailash Sizing Works, (1975) 2

Turnover

'turnover' means the amount of money which is turned over in the business, George Oakes (P) Ltd. v. State of Madras, AIR 1962 SC 1352. Turnover is defined to mean: 'the aggregate amount for which goods are

Possession

owner but the actual physical possession would surely be that of the agent, Seksaria Cotton Mills Ltd. v. State of Bombay, AIR 1953 SC 278: (1953) Cr LJ 1116. Possession, is not a purely legal concept but

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