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Place of business

Place of business, includes a warehouse godown or other place where a dealer stores his goods and any place where the dealer keeps his books of accounts. [Maharashtra Value Added Tax Act,

Goods

State of Andhra Pradesh, (2005) 1 SCC 308. Electric energy is 'goods'. It can be transmitted, transferred, delivered, stored, possessed etc., in the same way as any other movable property, Commissioner of Sales Tax v. Madhya Pradesh

Dealer, auction

in quantity to 100 mds. or more at any one time. A person should merely sell, purchase or store the foodgrains in question, but that he must be carrying on the business of such purchase, sale, or

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Reserve

in the Act. The dictionary meaning of the word 'Reserve' is: To keep for future use or enjoyment; to store up for some time or occasion; to refrain from using or enjoying at once. To keep back or

Maintenance

indemnifying his customers from actions brought against them by a trade rival, British Cash, etc., Conveyors v. Lamson Store Service Co., (1908) 1 KB 1006. An action for maintenance does not lie without proof of special damage.

Right to site

Right to site, refers to the site on which petroleum is stored and does not include the right to store petroleum on the site, C. Albert Morris v. K. Chandrasekaran, (2006) 1 SCC 228.

Reservoir

a stream. It is only by controlling the following stream in an area such as water can be stored in reservoir. Irrigation work would include land used for such purpose. 'Reservoir' may not necessarily mean only the

Record

appeal. [Supreme Court Rules, 1966, R. 2(1)(m)] It includes the records maintained in the form of books or stored in a computer or in such other form as may be determined by regulations. [Depositories Act, 1996 (22

Processing

SC 1014). In a cold storage, vegetables, fruits and several other articles which requires preservation by refrigeration are stored. While as a result of long storage, Scientific examination might indicate loss of moisture content that is not

Premises

any tenure. Include any shop, stall, or place where any article of good is sold or manufactured or stored for sale. [Prevention of Food Adulteration Act, 1954 (37 of 1954), s. 2 (xi)] Means any land or

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