Once an expression has been defined in the Act, that expression wherever it occurs in the Act,rules, orders, bye laws and notifications issued thereunder, should be taken in the same sense

 In the Matter of Prestige Engineering India ltd. Vs. Collector of Central Excise, 1994(48) ECC 203, 1994 (73) ELT 497 SC, JT 1994(5) ,

The Apex Court observed that “Once an expression has been defined in the Act, that expression wherever it occurs in the Act,rules, orders, bye laws and notifications issued thereunder, should be taken in the same sense”

In the Matter of S.Sundaram Pillai Vs. V.R. Pattabiraman, AIR 1985 SC 582 the Apex Court Observed that  “If a definition is provided to an expression, then the courts are not free to construe the expression otherwise, unless it is so warranted by the context”