Word "mere" - Indian Laws - General

Word mere The meaning of the word mere has been given in the Concise Oxford Dictionary of Tenth Edition, edited by Judy Pearsall as follows: adj. that is solely or no more or better than what is specified The meaning of the word merely as an adverb in the said Dictionary is given as just, only . In Black s Law Dictionary of Fifth Edition is given as follows: without including anything else; purely; only; solely; absolute; wholly. In P. Ramanatha Aiyar s The Law Lexicon, Reprint Edition 1987, the expression mere has been given as Only; only this; nothing else; simple; bare. PERIA KARAMALAI TEA PRODUCE CO. LTD. VERSUS TAMIL NADU TAXATION SPECIAL TRIBUNAL - 2002 (10) TMI 760 - MADRAS HIGH COURT