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Operator

and on the date of the notice of demand it had further possession and control of the vehicles, Sundaram Finance Ltd. v. Regional Passport Officer, 1992 Supp (2) SCC 436: AIR 1992 SC 117; see also State

Rate

or measure, though not directly related to taxable income, it maybe called tax computed at a certain rate, Sundaram Co. (Private) Ltd. v. Commissioner of Income-tax, AIR 1968 SC 124: (1967) 3 SCR 798. A Municipality cannot

Wilful

thus: governed by will without yielding to reason or without regard to reason; obstinately or perversely self-willed, S. Sundaram Pillai v. V.R. Pattabiraman, AIR 1985 SC 582: (1985) 2 SCR 643: (1985) 1 SCC 591.

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Sale of goods

being an agreement to sell movables for a price and property passing therein pursuant to that agreement, T.V. Sundaram Iyengar & Sons v. State of Madras, AIR 1974 SC 2309: (1975) 3 SCC 424: (1975) 2 SCR

Wilful default

be wilful must be intentional, deliberate, calculated and conscious, with full knowledge of legal consequences following therefrom, S. Sundaram Pillai v. V.R. Pattabiraman, AIR 1985 SC 582 (589): (1985) 1 SCC 591. Means a deliberate and intentional

Kept

refreshment, etc., in the course of transit through the territory of the State, State of Mysore v. T.V. Sundaram Iyengar & Sons (P) Ltd., AIR 1980 SC 148: (1980) 1 SCC 66: (1980) 2 SCR 1. [Karnataka

Similar

by itself to signify the degree of stipulation with which that thing must be done, CIT v. T.V. Sundaram Iyenger and Sons (P) Ltd., AIR 1976 SC 255: (1976) 1 SCC 77: (1975) Supp SCR 93. The

Apportion

the respective profits of the two segments bear to the total profits of the company, C.I.T. v. T.V. Sundaram Iyengar (P.) Ltd., (1976) 1 SCC 77 (84): AIR 1976 SC 255.

Clear and unambiguous

the plain meaning of the words used in order to meet a possible injustice, CIT, Madras v. T.V. Sundaram Iyenger (P.) Ltd., AIR 1976 SC 255: (1976) 1 SCC 77: (1975) Supp SCR 93.

Default

of a duty, a failure to perform a legal duty or an omission to do something required, S. Sundaram Pillai v. V.R. Pattabiraman, (1985) 1 SCC 591: AIR 1985 SC 582: (1985) 2 SCR 643. It means

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