Install - Indian Laws - General

Word install As per Black s Law Dictionary (Fifth Edition), the word install means to place in a seat, give a place to; to set, place, or instate in an office, rank, or order, etc. To set up or fix in position for use or service. As per T.P. Mukherjee s Law Lexicon , Fifth Edition, The word installed itself has not been statutorily defined. In view of the extended statutory definition of the word plant in Section 10(5) of the Income Tax Act, 1922 it seems clear that the word installed in relation to the machinery or plant, must be construed to mean such installation as that plant is capable of. In Webster s New International English Dictionary - to set up or fix in position for use or service as to, install a heating or lighting system. The Shorter Oxford Dictionary in English gives as one of the meanings to place an apparatus, a system of lighting, heating, or the like in position for service or use . In Fund and Wagnall s New Standard Dictionary to place in position for service or use as to install hot water system . TATA IRON AND STEEL CO. LTD. VERSUS COLLECTOR OF CENTRAL EXCISE, PATNA - 2005 (3) TMI 115 - SUPREME COURT