Interpretive - Judgment Search Results

A. Mariyayee Vs. the Commissioner and Secretary, Prohibition and Excis ...

Court: Chennai

Reported in: (1998)3MLJ145

..... applying organ and the function of creating law is not performed by jurisprudence interpreting law jurisprudential interpretation can do no more than exhibit all possible meanings of a legal norm ..... are only inter departmental instructions officers of the department are not the authorities to interpret law the instructions issued by them also cannot go against the statutory provisions consequently .....

Tetragon Chemie (P) Ltd. and ors. Vs. Cce and ors.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1999)(63)ECC709

..... feed supplements that heading 23 02 provided the most specific description and therefore according to interpretative rule 3 most specific description is to be preferred to more general description the ..... be applied for determining the classification of the article therefore all the relevant rules of interpretation in the tariff come into play in the classificatory process classification has to be .....

Trade Links Ltd. and ors. Vs. Mount Shivalik Breweries Ltd. and

Court: Company Law Board CLB

Reported in: (1999)95CompCas150

..... intended to set aside what parliament considers to be a judicial error in the interpretation of statutes whereas remedial amendment is an intentional enactment which is not necessarily retrospective ..... of such an amendment it is also unnecessary for us to venture into an interpretation based on surrounding circumstances like the incidental powers with regard to investigation rectification etc .....

i.T.C. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(62)ECC591

..... evading the higher slab the principle of contemporaneous exposition can be used only in the interpretation of old statutes 18 we have examined all the materials with care the representations referred ..... the packages to the consumers in this sense actual prices may have relevance 34 this interpretation according to the learned counsel for the appellant involves substitution of words of the notification .....

Balaji Paper Boards (P) Ltd. and Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1998)(62)ECC631

..... difficulties experienced in the operation of the central excises laws and doubts regarding the interpretation of certain important provisions therein according to the notes on clauses section 11a seeks ..... experienced in the operation of customs and central excises laws and doubts regarding the interpretation of certain important provisions therein to provide facilities to exporters and to increase the .....

inspecting Assistant Vs. Tata Chemicals Ltd. Tata

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1999)68ITD205(Mum.)

..... the statute is not clear and is capable of two interpretations the interpretation in favour to the assessee had to be preferred we ..... lakh of rupees each year he submitted that a strict interpretation was required for mandatory or procedural section so far as ..... it benefitted the assessee however when the interpretation of a regulatory provision was required we had to implement .....

Bank of America Nat. Trust and Sav. Assn. Vs. 203 North Lasalle Street ...

Court: US Supreme Court

..... of causal relationship between the junior interest and the property received or retainedsuch an interpretation comports with common understandings of the phrase see e g random house dictionary of ..... usually means that one of the litigants is simply wrong dewsnup s approach to statutory interpretation enables litigants to undermine the code by creating ambiguous statutory language and then cramming .....

Lopez Vs. Monterey County

Court: US Supreme Court

..... places and municipal boundary changes come 282 within 5 draws further support from the interpretation followed by the attorney general in his administration of the statute the attorney general ..... is invalid and prevents its enforcement until the federal government gives its approval i would interpret 5 only to require preclearance of a covered jurisdiction s changes affecting voting qualifications .....

Ratanlal Nahata Vs. Nandita Bose

Court: Kolkata

Reported in: (1998)3CALLT348(HC)

..... path has for its foundation principles of natural justice sound reason and good conscience any interpretation whch detracts from the certainty of the path or makes it freakish anomalous or uncertain ..... the constitution have to be read conjointly with article 226 thereof in the matter of interpretation of the constitutional provisions i am reminded what his lordship oliver wendell molmes said in .....

Department of Commerce Vs. United States House of Representatives

Court: US Supreme Court

..... using statistical sampling for congressional apportionment the executive branch accepted and even advocated this interpretation of the census act until 1994 pp 334 343 3 because the court concludes ..... prohibiting the excepted activity but these dueling examples only serve to illustrate that the interpretation of the except shall structure depends primarily on the broader context in which that .....