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Bombay Anand Bhavan Restaurant vs Dy. Director , Esi Corpn. And Anr on 2 September, 2009

72. We find that the term ’shop’ as urged to be understood and interpreted in its traditional sense would not serve the purpose of the ESI Act. Further in light of the judgments discussed above and in particular the Cochin Shipping Case (supra) and the Bombay Anand Bhavan Case (supra), this Court is of the opinion that an expansive meaning may be assigned to the word ’shop’ for 60 the purposes of the ESI Act. As has been found above, the activities of the Appellant-Turf Clubs is in the nature of organised and systematic transactions, and further that the said Turf Clubs provide services to members as well as public in lieu of consideration. Therefore, the Appellant-Turf Clubs are a ‘shop’ for the purpose of extending the benefits under the ESI Act.
Supreme Court of India Cites 15 - Cited by 66 - H L Dattu - Full Document

State Of Orissa & Other vs The Tltaghur Paper Mills Company Ltd.& ... on 1 March, 1985

In the case of State of Orissa v. Titaghur Paper Mills Co. Ltd., 1985 Supp SCC 280, this Court was concerned with determining the meaning of the terms ’timber’ and ’logs’ for the purpose of levying purchase tax. It was the contention of the State that the meaning of the said terms must be ascertained in common parlance. In this context it was held that (at page 374):
Supreme Court of India Cites 103 - Cited by 194 - D P Madon - Full Document

State Of U.P vs Hari Ram on 11 March, 2013

In the case of State of U.P. v. Hari Ram, (2013) 4 SCC 280, this Court was faced with the question of ascertaining the meaning of ’acquired’ and ’vested’ for the purpose of Section 10 of the Urban Land (Ceiling and Regulation) Act, 1976. This Court not only referred to the dictionary meanings assigned to these terms, but also placed heavy reliance to the context in which the words were used. This Court observed that:
Supreme Court of India Cites 19 - Cited by 317 - K Radhakrishnan - Full Document
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