Vegetables - Law Dictionary Search Results
Home Dictionary Name: vegetablesVegetables
Vegetables, as understood in common parlance are not products of manufacture unless, agriculture is an industry for certain purposes and vegetables are products of the Industry, Saraswati Sugar Mills v. Haryana State Board, AIR 1992 SC 228.The word 'vegetables' in taxing statutes is to be understood as in common parlance, Vegetables in item 6 does not include betel leaves, Ramavatar Budhaiprasad v. Asst. Sales Tax Officer, AIR 1961 SC 1325 (1327): (1962) 1 SCR 279. [C.F. and Bezar Sales Tax Act, (21 of 1947), Sch. II, Item 6]The word 'vegetables' should be understood as denoting the class of vegetables which are grown in kitchen garden or in a farm and are used for the tables. There can be no dispute that both chillies and lemons are grown in kitchen gardens or at any rate in farms and they are used for the tables, Mangulu Sahu Ramahari Sahu v. Sales Tax Officer, AIR 1974 SC 390: (1972) 4 SCC 423. [Orissa Sales Tax Act, 1947, s. 6]The word 'vegetables' is not defined in the Act and it ...
Green vegetables
Green vegetables, Sugarcane not covered by the expression 'green vegetable' and not exempted from sales tax, Motipur Zamindary Co. (P) Ltd. v. State of Bihar, AIR 1962 SC 660. [Bihar Sales Tax Act, 1947, (S - Notification issued under)]...
Fresh fruit and vegetable
Fresh fruit and vegetable, a coconut (neither tender nor dried but a ripened coconut with or without husk) is neither a 'fresh fruit' nor a 'vegetable', P.A. Thillai Chidambara v. A.A.A. Commissioner AIR 1985 SC 1644 (1645). [T.N. General Sales Tax Act (1 of 1959), ss. 17 and 3]...
Natural vegetation
Natural vegetation, natural vegetation means self-sown or planted; land not cultivated. Uncultivated or undomesticated plants or animals, Bhavani Tea and Produce Co. Ltd. v. State of Kerala, (1991) 2 SCC 463 (481)...
Wildlife vegetation
Wildlife vegetation, wildlife, includes any animal, bees, butterflies, crustacea, fish and moths and aquatic or land vegetation, Essar Oil Ltd. v. Halar Utkarsh Samiti, (2004) 2 SCC 392 (406): AIR 2004 SC, 1834. [Wild Life (Protection) Act, 1972, s. 2(37), (15)]...
Vegetable
Vegetable, 'Vegetables' understood in common parlance are not products of manufacture unless we say that agriculture is an industry for certain purposes and vegetables are products of that industry, Saraswati Sugar Mills v. Haryana State Board, (1992) 1 SCC 418: AIR 1992 SC 224.The word 'vegetables' does not include Pan (betel leaves). Therefore betel leaves are taxable under the provisions of the Act, Ram Bux Chaturbhuj v. State of Rajasthan, AIR 1963 SC 351 (352). [Rajasthan Sales Tax Act, 1954 (29 of 1954), s. 4]Vegetable, cannot be given the comprehensive meaning as it bears in natural history, and it must be construed in popular sense to denote such classes of vegetable matter which are grown in kitchen gardens or in a farm and are used for table, State of West Bengal v. Washi Ahmed, AIR 1977 SC 1638: (1977) 2 SCC 246: 1977 SCC (Tax) 278: (1977) 3 SCR 149: (1977) 2 SCJ 222: 39 STC 378: (1977) 1 SCWR 604: (1977) UJ (SC) 268: (1977) Tax LR 2042: (1977) UPTC 296; Ramavtar v. Assistan...
Processing
Processing, in common parlance 'processing' is understood as an action which brings forth some change or alteration of the goods or material which is subjected to the act of processing. 'What is necessary in order to characterise an operation as 'processing' is that the commodity must, as a result of the operation, experience some change' (See Chowgule & Co. Pvt. Ltd. v. Union of India, 1981 (1) SCC 653: AIR 1981 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 sufficient for holding that the stored articles have undergone a process, Delhi Cold Storage Pvt. Ltd. v. Commissioner of Income Tax, New Delhi, AIR 1991 SC 2125.Processing, include the preservation of such products as canning, freezing drying, salting, smoking, peeling or filleting etc., Regional Executive, Kerala Fishermen's Welfare Fund...
VerbarMaceacutedoine
A kind of mixed dish as of cooked vegetables with white sauce sweet jelly with whole fruit mixed diced fruits or vegetables etc served hot or cold...
Cultivation
Cultivation, plants sprouted by natural growth, do not amount to cultivation, Alakh Ram v. State of Uttar Pradesh, (2004) 1 SCC 766. [Narcotic Drugs and Psychotropic Substances Act, 1985, s. 8(b)]Includes horticulture and the use of land for any purpose of husbandry including keeping or breeding livestock, poultry or bees, and growing fruit, vegetables and the like, Small Holdings and Allotments Act, 1908, s. 61(1) (UK); Halsbury's Laws of England, Vol. 2, para 1, p. 3.Cultivation, are deemed to include horticulture and the use of land for any purpose of husbandry, inclusive of the keeping or breeding of livestock, poultry, or bees, and the growth of fruit, vegetables, and the like, Agricultural Credits Act, 1928, s. 5(7) (UK) Halsbury's Laws of England, Vol. 1(2), para 551, p. 295....
Market
Market [anciently written mercat, fr. mercatus, Lat.], a public time and place of buying and selling; also purchase and sale. It differs from the forum, or market of antiquity, which was a public market-place on one side only, the other sides being occupied by temples, theatres, etc.A market can only be set up by virtue of a royal grant, or by long and immemorial usage, which presupposes a grant.See FAIRS; and (English) Public Health Act, 1875, s. 167, the Public Health Act, 1908 (8 Edw. 7, c. 6), and the Markets and Fairs Clauses Act, 1847 (10 & 11 Vict. c. 14); (English) Markets and Fairs (Weighing of Cattle) Acts, 1886 to 1926.As to disturbance of market, see Goldsmid v. Great Eastern Railway Co., (1884) 9 App Cas 927; A.G. v. Horner (No. 2), (1913) 2 Ch 140. In City of London Fruit Corporation v. Lyons, Sons & Co. Ltd., 1936 Ch 78, it was held that any member of the public has a right of access to a franchise market on payment of tolls and observance of bye-laws for the purpose of ...
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