Word 'Form' - Indian Laws - General

Meaning of form As per Law Lexicon that the Revenue s counsel relied on is: The word form connotes a visible aspect such as shape or mode in which a thing exists or manifests itself, species, kind or variety. Rice in all forms would mean all kinds or variety of rice by species of rice, such as broken rice, kichidi rice, pichodi rice or rice, flour, etc. In this view of the matter there is no justification in holding that rice in item No. 1 of the exempted articles in Schedule I, Hyderabad General Sales Tax be interpreted as meaning cooked rice or biryani or pulao. (Kayani Co. v. Sales Tax Commissioner, AIR 1953 Hyd 252 at 253) The Black s Law Dictionary (7th Edn., Bryan A. Garner) The outer shape or structure of something, as distinguished from its substance or matter Concise Oxford English Dictionary (10th Edn., Judy Pearsall) 1. A way in which a thing exists or appears; 2. A type or variety of something. Dictionary.com 1. The shape or configuration of something as distinct from its colour, texture, etc; 2. The particular mode, appearance, etc in which a thing or person manifests itself: water in the form of ice. COMMISSIONER OF VALUE ADDED TAX. DELHI VERSUS M/S. CARZONRENT INDIA PVT LTD. OTHERS - 2013 (1) TMI 580 - DELHI HIGH COURT