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Village industry

as a village industry prior to coming into force of this Act shall notwithstanding anything contained in this sub-clause, continue to be a village industry under this Act. (ii) any other non-manufacturing unit established for the sole

Used substantially

Used substantially, 'used substantially' for the pur-pose of the mine or a number of mines under the same management, in

Accounting year

so closed and balanced: Provided that an option once exercised by the employer under paragraph (b) of this sub-clause shall not again be exercised except with the previous permission in writing of the prescribed authority and upon

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And such transfer, delivery or supply

in the Article 366 refer to the words transfer, delivery and supply, as applicable, used in the various sub-clauses, 20th Century Finance Corpn. Ltd. v. State of Maharashtra, (2000) 6 SCC 12. [Constitution of India, Articles 336(29A)(d),

Any other person

to take in the persons who were holding the land on or other of the tenures enumerated in sub-clauses (a) to (d) of s. 2 (1) (ix) of the Abolition Act, State of Madhya Pradesh v. Sardax

Or any tax of a similar character chargeable under any law

Or any tax of a similar character chargeable under any law, the explanation to the new sub-clause (iia) inserted in s. 40 of the Income-Tax Act, 1961, which s. 4 of the Amendment Act adopts

Association of Apartment Owners

Association of Apartment Owners, (i) in relation to a multi-storeyed building not falling within sub-clause (ii), means all the owners of the apartments therein; (ii) in the case of the multi-storeyed buildings in

Due course of justice

wider in scope than the words 'due course of any judicial proceeding or administration of justice' used in sub-clause (ii) or (iii) of, s. 20, Rachapudi Subba Rao v. Advocate General, Andhra Pradesh, (1981) 2 SCC 577

For sale

is immaterial whether they are intended for sale by the registered dealer himself or by anyone else. This sub-clause of S. 8(3)(b) of the Central Sales Tax Act, 1956 would therefore clearly cover a case where a

Primary rural credit society

the bye-laws of which do not permit admission of any other co-operative society as member: Provided that this sub-clause shall not apply to the admission, as a member, of a co-operative society, which is a State co-operative

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