Court : Gujarat
Reported in : AIR1961Guj34; (1961)2GLR23
..... the house of lords held that there was evidence to support the finding that it was a case of personal injury by accident arising out of and in the course of the employment within the workmen's compensation act, 1906. ..... chairman and trustees, bombay port trust, 55 bom lr 924 : (air 1954 bom 180) as a case which he argued has gone even further than the two english decisions referred to above. ..... had observed that if the facts which are proved give rise to conflicting inferences of equal degrees of probability so that the choice between them is a mere matter of conjecture, then, of-course, the applicant fails to prove his case, because it is plain that the onus in these matters is upon the applicant. ..... it was next contended that if the act admitted of a claim in that case, everyone who is diseased but got killed while at work, would he entitled to compensation ..... what impressed the appeal court in that case was the fact that the workman was found dead within 20 minutes of the time when he would cease work and at the place where he would normally end the last of the four times he had to go to ..... the question therefore that arises in such a case is whether upon the known facts there is an equal degree of probability that death was due to the employment or whether that was a more probable conclusion in the view of a reasonable man ..... but the common factor in all these cases is some concrete happening at a definite point of time and incapacity resulting from the happening ..... in clover, clayton and co. .....
Tag this Judgment!Court : Gujarat
Reported in : 1984(2)ECC63; 1982(10)ELT821(Guj); (1983)1GLR1
..... punjab and haryana high court is reflected in paragraph 12 of the report which for the sake of preciseness may be quoted :- 'i have very carefully gone through the judgments of their lordships of the supreme court in voltas case and atic industries case (supra) and in my considered opinion both the judgments cannot be interpreted in the manner as is being contended by the learned counsel for the petitioners in order to construe the ratio of the decision of their lordships of the ..... scheme of the two supplementary provisions and the aforesaid two decisions of the supreme court the allahabad high court has taken the view that the supreme court has not laid down in any case as to what would constitute manufacturing cost and that all costs which the manufacturer in course for putting an article in a marketable condition, so that it can be delivered at the factory gate to wholesale purchasers have to be included in the manufacturing ..... before we deal with the said submission we may observe that inasmuch as the excisable article cannot be sold in a loose condition (in the wholesale market at the factory gate) without being packed in a container or packing material, as the case may be, and inasmuch as the process of manufacture of the article is not complete until it is put in a condition in which it is generally sold in the wholesale market at the factory gate, the cost is includible in valuation of the excisable goods. .....
Tag this Judgment!Court : Gujarat
Reported in : 1983LC1D(Gujarat)
..... of binding nature are of no help to him.it will thus be seen that the punjab & haryana high court has culled out the true ratio of voltas case and atic case and has based its decision in the context of the ratio of the aforesaid two decisions rendered by the supreme court which have introduced the concept of post- ..... the two supplementary provisions and the aforesaid two decisions of the supreme court the allahabad high court has taken the view that the supreme court has not laid down in any case as to what would constitute manufacturing cost and that all costs which the manufacturer incurs for putting an article in a marketable condition, so that it can be delivered at ..... reflected in paragraph 12 of the report which for the sake of preciseness may be quoted:i have very carefully gone through the judgments of their lordships of the supreme court in voltas' case and atic industries1 case (supra) and in my considered opinion both the judgments cannot be interpreted in the manner as is being contended by the learned counsel for the petitioners in order to construe the ratio ..... submission we may observe that inasmuch as the excisable article cannot be sold in a loose condition (in the wholesale market at the factory gate) without being packed in a container or packing material as the case may be, and inasmuch as the process of manufacture of the article is not complete until it is put in a condition in which it is generally sold in the wholesale market at the factory gate, the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2002Guj143; (2001)3GLR2213
..... morten, 1980 ac 37 page 53, lord hailsham, has also broadened and had further lucidly explained this striking stroke more by saying that nine out of ten cases of appeal before the court of appeal or the house of lords either turn upon or involved the meaning of the words contained in enactments or primary or secondary legislation.17 ..... are not mere collection of words to be taken out of the sentence, defined separately by reference to the dictionary or decided cases, and then put back into the sentence with the meaning which you have assigned to them as separate words. ..... draftsman, therefore, must be taken to have inserted general words or certain words, in case, something which ought to have been included among the specifically enumerated items had been omitted. ..... course, it must be noted that such a distinction, however, by passage of time and in view of the case law evolved has been, largely, relegated to the realm of academic discussion.30. ..... is, as such, crystalised in the doctrine of 'noscitur a sociis' which has been applied in many cases for the purpose of ascertainment of the real legislative design and desideratum.25. ..... , when the import of the statute is doubtful, as in the present case, associated words can explain and limit the application of each other. ..... (3) that the power to suspend can only be exercised in appropriate cases if criminal proceedings have been initiated or instituted after the election and during the tenure of the office of the elected public office .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)3GLR593
..... according to the standard enunciated by this court the circumstances relied upon by the prosecution in support of the case must not only be fully established but the chain of evidence furnished by those circumstances must be so complete as not to leave any reasonable ground for a conclusion consistent with the innocence of ..... the supreme court ultimately points out that, if on the evidence and the circumstances in a particular case, it may appear to the court that there was threat, inducement or promise, it would not be considered as a confession made by the ..... but this later say of complainant gordhanbhai appears to be a clear afterthought and an addition to his original case before the police, because this important version in respect of the accused persons showing him and the village people the spot where the dead body was found to be buried, was not given ..... the evidence, therefore, would not lend support to the case of the prosecution that the deceased was found to be in company of ..... said to the accused on july 17, 1970, that 'now that the case has been registered they should state the truth. ..... the outset, it shall have to be appreciated that, the case of the prosecution really, as pointed out by learned counsel ..... 1344 of 1993 has urged that, the entire case of the prosecution hinges upon two confessions, one a judicial confession and the other one an extra-judicial and certain alleged discoveries and circumstances, but that, reading of the evidence as a whole would go to show .....
Tag this Judgment!Court : Gujarat
Reported in : 1984(2)ECC91; 1983LC467D(Gujarat); 1983(12)ELT776(Guj)
..... the reasons in detail the full bench of this court did not agree with the reasoning of the division bench in the earlier two cases of alembic glass industries and second golden tobacco (supra) and held as follows : 'with due respect to the division bench concerned in the aforesaid two cases we are unable to agree that section 4(4)(d)(i) can be read down so as to obliterate the provision which expressly makes the cost of ..... according to the plaintiff-company the mistake was discovered after the judgment of this court in case of alembic glass industries (supra) sometime in january 1980 and hence, the claim of refund for the duty so paid on the value of packing materials commencing from 1-10-1975 ..... that an activity of packing, branding, and stitching of the goods, such as soda ash in this case, can ever be said to be an activity not connected with the manufacturing of the articles in question. ..... the respondent-company, an attempt was made to show that the facts of this case are some what different from the facts which were considered by the full bench. ..... it appears that another decision of this high court popularly known as second golden tobacco case, 22 gujarat law reporter 440 (1980 excise law times j 311), was pressed into servic at the time of argument before the ..... brought to our notice that the very questions involved in the present appeal and the decision of the full bench of this court in case of calico mills (supra), to which we have referred, are before the supreme court. .....
Tag this Judgment!Court : Gujarat
Reported in : [1979]43STC386(Guj)
..... tribunal, it appears to have been stated on behalf of the assessee that these various products ha veto be mixed in small proportions with the other feed given to cattle or poultry, as the case may be, and that the products can also be given in the same form without being mixed with any other feed. ..... read, one thing at least is clear that the goods which are intended to be covered by both these expressions are those which are meant for consumption by animals or birds, as the case may be, which are more often than not reared for commercial purposes.11. ..... 's decision as to the true scope of the entries in question in the instant case, relying upon its earlier decision, therefore, is obviously not correct in law.24. ..... contention of the assessee was that all the aforesaid products were drugs and medicines meant for cattle or poultry, as the case may be, and that, therefore, they were covered by entry 26(1) of schedule ii, part a. ..... at the hearing of the said appeal, the assessee confined its case only to entry 21 and entry 25 of schedule land no argument based on entry 26(1) of schedule ii, part a, ..... the essential question, which will require to be determined in each case concerning the said entry, therefore, is whether the goods in question, even if they be cattle-feed, are ..... as regards the tribunal's reliance upon its decision in the case of hoechst, it may be pointed out that two products, namely, hoechst mineral mixture for cattle and hoechst mineral mixture for poultry, were involved in .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1997Guj130
..... the learned judge had thereafter posed a further question that suppose in the case before him the defendant deposits some amount in one account, would it be open for the bank to divide it into 3 parts and give credit in 3 different accounts and the answer given is ..... claim put forth in the plaint as to money advanced on different dates the single quantified amount found in the relief clause was dealt with in the manner with which we are dealing with in the instant case more particularly with reference to the bombay suits valuation act.18. ..... however, in the instant case, as in the case before the learned judge, in our opinion, and with utmost respect to him, the substance itself was asking for total amount that was due from the debtor to the creditor and, therefore, there ..... suit is for money, the case does admit valuation. ..... that would be a classic case of two distinct causes of action permitted to be brought together by statutory provision but for which, the suit would be hit by the provisions of multifariousness, and therefore, court-fee payable was to each of the items thus ..... to say, in the case before the learned judge (b.c ..... he has not given any instruction obviously, the creditor can apply it to any of its debts including in a given case a time-barred debt. ..... possible only and only if a declaratory relief under section 6(iv)(j) of the court-fees act, 1959 is sought for or the case is covered by item no. ..... basis the learned judge has found that it is not a case of 'continuous account'.8. .....
Tag this Judgment!Court : Gujarat
Reported in : 1984(3)ECC25; 1983(14)ELT1763(Guj); (1983)2GLR1108
..... this court did not sustain any of the contentions urged by the petitioner and in paragraph 21 of the judgment, the court observed as follows : 'the curtain cannot be dropped till we observe that in case we had sustained by of the contentions urged by counsel for petitioners we would have directed refund of the amount to the buyer or directed the same to be deposited in a bank account for the benefit of the consumers instead of allowing the ..... atleast we confess our ignorance and frankly state that we are unaware of any civilised system of laws which permits the 'hand' of the manufacturer or the businessman as the case may be to take out the amount from the pockets of the consumers and then allow it to turn to his own pocket and retain the same with him. ..... if the plaintiff-company chose to adopt this course - a perfectly legal and valid course - of its own volition it cannot, by any stretch of reasoning, be said to be a case of compulsion and it can never be said that the plaintiff-company was forced to pay the excise duty on the basis of the assessable value of the excisable article determined by the excise officers. 20. ..... the legal position that the price at which the plaintiff-company sold its products to its distributors should be taken as the basis for the determination of the assessable value of the excisable articles (cameras in this case) and yet they refused to refund the amount of excise duty paid on the excess value so determined by the authorities. .....
Tag this Judgment!Court : Gujarat
Reported in : (2009)1GLR245
..... the impugned judgment delivered by the learned trial judge submitted that the learned trial judge rightly came to the conclusion that the prosecution proved its case beyond reasonable doubt against all the accused persons and did not commit any illegality or irregularity in convicting them for the offences charged against them. ..... despite this, after the arrest of the accused persons in the month of september, 2001, as per the prosecution case, the accused persons 'discovered' the place of offence in presence of panchas, and on date 6-9-2001 and 11-9-2001, two more panchnamas of the scene of the offence were drawn in presence of panchas, which are outright inadmissible in ..... it is further submitted that as the prosecution has miserably failed to prove its case beyond any reasonable doubt against any of the accused persons, and therefore, the ..... 2001, he was juvenile, and should not have been tried in the sessions case by the learned trial judge along with other co-accused and his case should have been dealt with by juvenile court.4. ..... the entire above discussion, we are of the opinion that the prosecution cannot be said to have proved its case against the appellant-accused persons beyond reasonable doubt. ..... sum and substance, it is submitted that the prosecution has miserably failed to prove its case against any of the accused persons beyond reasonable doubt. ..... nature of the offence, it is apparent that the entire case depends upon the question of identification of the accused persons. .....
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