Court : Chennai
Decided on : Apr-29-1986
Reported in : 1987(11)ECC151; 1986LC481(Madras); 1986(26)ELT211(Mad)
..... . though in the facts of that case perhaps it was not necessary and as such the attention of the court was not drawn to the definition of the term 'manufacture' under section 2(f) of the central excise act nor was the tariff item 1 b placed before the court.'the supreme court also pointed out that the question as to whether a process ..... by hand in the sense that nobody can create matter by hand, it is the transformation of a matter into something else and that something else is a question of degree. whether that something else is a different commercial commodity having its distinct character, use and name and commercially known as such from that point of view is a question depending ..... between the original commodity and the processed article it is not possible to say that one commodity has been consumed in the manufacture of another. although it has undergone a degree of processing, it must be regarded as still retaining its original identity.'there was also a reference to the pronouncements of the supreme court of the united states. in our ..... the rule of strict construction. it is a well-settled rule of law that all charges upon the subject must be imposed by clear and unambiguous language, because in some degree they operate as penalties; the subject is not to be taxed unless the language of the statute clearly imposes the obligation, and language must not be strained in order to .....Tag this Judgment!
Court : Chennai
Decided on : Jun-26-1986
Reported in : 1987(12)ECC226; 1987(12)LC892(Madras); 1986(26)ELT209(Mad)
..... of a product taken place is a mixed question of law and fact, depending on the construction of the expression 'manufacture' occurring in section 2(f) of the act and on what is known to the consumers and the commercial community as a commercial product. it is not in dispute that bagasse could ..... the petitioner by itself does not market the bagasse as a commercial product and that no process of manufacture within the meaning of section 2(f) of the act is involved in the case of bagasse and hence the demand of duty on the concerned quantity of bagasse is incompetent. 3. the ..... main part of section 2(f) reads as follows : 'in this act, unless there is anything repugnant in the subject or context, - (f) 'manufacture' includes any process incidental or ancillary to the completion ..... extent that it is commercially known differently, it will suffice to say that manufacture has taken place for the purpose of central excise, and the degrees of transformation and labour and skill spent are irrelevant. in this view, i am not able to sustain the first contention urged by the learned ..... contend that bagasse is not a manufactured product so as to be an excisable good under the central excises and salt act, 1944 (central act 1 of 1944, hereinafter referred to as 'the act'. the petitioner would also claim exemption under notification no. 58 of 1975, dated 1-3-1975 as amended by notification .....Tag this Judgment!
Court : Chennai
Decided on : Jul-08-1986
Reported in : AIR1987Mad265; (1994)IMLJ174
..... of the public. in the case reported in amritdhara pharmacy v. satya deo, : 2scr484 the supreme court observed that what degree of resemblance is necessary to deceive or cause confusion must in the nature of things be incapable of definition a priori. for deceptive resemblance two important questions are (1) who are the persons whom the resemblance must be likely to ..... . on these pleadings the following issues were framed :-1. is the plaintiff a registered firm and whether the suit is barred under section 69 of the partnership act?2. is the plaintiffs mark eytex registered under the trade and merchandise marks act, 1958, in their name?3. has the defendant infringed the plaintiff's trade mark?4. has the defendant committed passing' off by ..... register a trade mark 1913 rpc 363 the chancery division considered the trade marks 'limit' and 'summit' and held that the words are in common use, each conveying a perfectly definite idea and there is no possibility of anyone being deceived by the two marks. in the case reported in off. cleaning servs. v. westminster etc. assoc. (1944 ..... of eyetex in favour of the plaintiff. none of the requirements as contemplated under s. 2(v) of the trade and merchandise marks act, 1958 defining the trade mark had been fulfilled or satisfied by the plaintiff.14. shapes and patterns are not included in the definition of the word mark. a perusal of paragraph 13 of the plaint would show that the .....Tag this Judgment!
Court : Chennai
Decided on : Jun-25-1986
Reported in : 1987(13)ECC265; 1987(12)LC469(Madras); 1987(28)ELT20(Mad)
..... might be that if the tooth-powder is put into the water, the ash can be obtained. but this is wholly irrelevant in the teeth of the definition of 'manufacture' occurring in section 2(f) of the act. i have already pointed out that by the process adopted by the petitioner, what was originally ash was turned into tooth-powder which has a distinct ..... place to refer to the petitioner's letter dated 20.11.1980 addressed to the assistant collector of central excise, madurai-2 wherein it is stated : 'ours is not a 'factory' conforming to the definition of factory under section 2(m) of the factories act'. it is common ground that the factory concept has no relevance now in determining whether the petitioner's products are ..... factor in determining whether a transformed product has a distinct use quite different from its component part. as a matter of fact, the petitioner does not market its product as medicated or scented ash. on the other hand, it takes care in naming the transformed product as 'toothpowder'. therefore, it is too late in the day to doubt that ash-vibuthi ..... 1.00% and (iii) sodium bicarbonate 1.00% plus sweetening agent, colouring agent and flavours. it is submitted by the petitioner that this ash or vibuthi is cleaned, coloured and medicated. it is seen from the supporting affidavit of dr. jacob groves denial filed by the petitioner that ash (vibuthi) undergoes the following different mechanical processes. according to him, the following .....Tag this Judgment!
Court : Chennai
Decided on : Apr-23-1986
Reported in : AIR1987Mad60
..... any of the disqualifications mentioned in s. 16 of the representation of the people act, 1950.'reading the definition of 'elector' in s. 2(e) of the act with the provisions of s. 5(c) of the act along with the provisions of art. 173(c) of the constitution, it is ..... not possible to complete the counting of the votes in the constituency and a declaration of the result could not be made with any degree of uncertainity (certainty). the appellant who was a candidate. challenged the notification made by the election commission in the exercise of its powers ..... art. 193 contemplates the possession of thequalifications prescribed under art. 173(c) of the constitution. section 5 of the act has the marginal heading 'qualifications for membership of legislative assembly.' section 6 of the act refers to qualifications for membership of a legislative council. article 193 therefore clearly contemplates (a) case ..... his election to the legislative assembly by filing an election petition under s. 80 of the representation of the people act, 1951 (hereinafter referred to as the act).2. general elections to the legislative assembly in tamil nadu took place in december, 1984. the respondent i filed his ..... provisions of art. 329(b) of the constitution, it is necessary for us to refer to the 'relevant provisions of the constitution and the act. art. 173 prescribes qualification for membership of the state legislature. this article reads as follows :'173. qualification for membership of the state legislature: .....Tag this Judgment!
Court : Chennai
Decided on : Nov-18-1986
Reported in : AIR1988Mad325
..... in c.s. no. 40 of 1981, that is the plaintiff in c.s. no. 463 of 1980also filed application no. 3332 of 1982 under section 2 of the partition act praying for a direction to sell the property on the ground that a. division by metes and bounds is not possible. defendants 9 to 11 in c ..... a common order in applications nos. 3444 and 3481 of 1983 in c.s. no. 40 of 1981. the said applications were filed under section 3 of the partition act. 1893.2. the subject matter of these proceedings is the property bearing new door no. 74 godown street. g.t. madras, i and comprised in collector ..... growth the learned counsel that on the ground that defendants 9 to 11 are partners of h.m. textiles. the are not entitled to invoke section 3 of & partition act,9. it was then contended by the learned counsel for the appellant that ramakrishnan's share alone had been declared and given in the decree ..... characters or status in respect of title to the property t heir right as absolute owner of 3/9th share to file an application under section 3 of the partition act could not be denied.8. learned counsel also contended in this connection that under the indian law, partnership a~ such does not exist as ..... in the 5/9th share, they will be persons holding collective interest within the meaning of s. 2 of the partition act and that therefore they cannot be permitted to invoke the provisions of section 3 of the partition act. we are unable to agree with this contention also. there is a dispute whether all the three .....Tag this Judgment!
Court : Chennai
Decided on : Apr-11-1986
Reported in : 1987(27)ELT640(Mad)
..... consideration till this day, the court made the following order :- the revision petitioner has been convicted by the learned chief metropolitan magistrate, madras, under section 135(1)(a)(ii) of the customs act, 1962, and sentenced to pay a fine of rs. 1,000/- with a default sentence of imprisonment. on appeal by the revision petitioner/accused ..... not solve the legal issues that arise in this case. it is incumbent on the prosecution to prove that a valid sanction has been granted by the sectioning authority after it was satisfied that a case for sanction has been made out constituting the offence. this should be done in two ways; either - (1 ..... it. in the cross-examination the doctor has stated that the injury could have been caused by a fall, but it is not the definite case of the prosecution that due to any fall the injury was sustained. according to the doctor, a. 1 also had sustained injuries like a ..... w. 1 assistant surgeon, government general hospital, madras, that on 30-11-1979 he examined kesavan (a. 2) for injuries alleged to have been sustained by him on 28- ..... been further suggested to this witness that a. 2 was made to copy a statement already prepared by p.w. 2, and of course, this suggestion has been denied by him. now it is very pertinent to note that there is even medical evidence to show that a. 2 sustained injuries. it is the evidence of d. .....Tag this Judgment!
Court : Chennai
Decided on : Dec-17-1986
Reported in : AIR1988Mad91
..... telex message which contains instruction as to making and subscribing of oath or affirmation. that should prevail over the general authorisation. section 2(i) of the representation of the people act, 1951 defines the word 'sign'. that says 'in relation to a person unable to write his name means authentication in ..... commission instructs the ambassador of india or the consulate general of india at new york as the case may be to authorise one of indian medical practitioner attending on him to administer the oath or affirmation to shri m.g. ramachaiidran. para. under the law the oath or affirmation should ..... 20008.no. 464/tn-ly84. the commission has been informed that shri m. g. ramachandran, thief minister of tamil nadu who is under the medical treatment in broccklyin hospital, new york wants to contest the general election to the legislative assembly of tamil nadu which is being notified by the commission ..... 5. if really under the terms of the telex message ex. r11 the ambassador or the consulate general was required to authorise one of the indian medical practitioners, that power cannot be exercised by the consular general himself. in other words, that power cannot be arrogated to himself contrary to the terms ..... commission instructs the ambassador of india or the consulate general of india at new york as the case may be to authorise one of indian medical practitioner attending on him to administer the oath or affirmation to shri m. g. ramachandran' it is, therefore, possible 'to hold that .....Tag this Judgment!
Court : Chennai
Decided on : Mar-07-1986
Reported in : 2(1986)ACC467
..... road roller, while section 2(32) of the act defines a trailer as meaning any vehicle other than a side-car drawn or intended to be draw i by a motor vehicle. it is now necessary to refer to the definition of 'goods vehicle' which according to section 2(8) means any motor vehicle constructed or adapted for use ..... . according to the learned counsel for the appellant, these two vehicles will not come under 'light motor vehicle' as defined in section 2(13) of the act but would only fall under section 2(14) of the act, which defines 'medium goods vehicle'. according to section 2(13), 'light motor vehicle' means, 'a transport vehicle or omnibus the registered laden weight of which, or a motor car or ..... that both the tractor and the trailer were involved in the accident. the definitions of 'tractor' and 'tractor' do not indicate that each of them should always be goods vehicle. hence, unless the insurance company establishes that both trailer and tractor are goods vehicles within the meaning of section 2(8), it cannot be said that they medium goods vehicle. thus,. i find ..... vehicle.(f) road roller.(g) motor vehicle of a specified description. 9. i will now demonstrate that neither tractor not trailer nor both an be called 'median goods vehicle section 2(30) of the act defines tractor, which means a motor vehicle, which is not itself constructed, to carry any load (other than equipment used for the purpose-of propulsion) but excludes a .....Tag this Judgment!
Court : Chennai
Decided on : Aug-07-1986
Reported in : (1987)2MLJ332
..... larger sense than the process of manufacture.3. though there could be an 'establishment' falling within the meaning of the 'factory, under section 2(g) of the act, yet, if it has administrative offices or branches, which go for the working and running of the factory, they cannot be dissociated from ..... branches shall be treated as parts of the same establishment.though 'factory' stands defined under section 2(g) of the act, yet it falls within the general category of 'establishment' and to such an 'establishment' section 2a of the act would certainly be attracted. an 'establishment' may involve the running of a factory as ..... as such, we would request you to kindly adjourn the same for any day after the third week of february, 1980.and we will definitely attend the hearing with all records. please note that we are applying for adjuournment due to circumstances beyond our control which was unexpeccted and would ..... the factory as such and they have to be viewed as a single unit. the petitioner annexed statements to its petition under section 19a of the act and the combined employment strength as disclosed in the said statements did demonstrate that the employment strength was twenty and more in a ..... is the implication of section 1(5) of the act. a bench of this court, to, which i had been a party, in management of antiseptic v. gangadharan : (1984)iillj232mad , dealt with a case where there was an attempt to disassociate the publication office of two medical journals from the printing .....Tag this Judgment!