Court : Gujarat
Reported in : AIR1970Guj235; 1970CriLJ1475
..... has not been discharged, no importance needs be attached to the built-in-gurantee against tampering. such is the nature and the design of the statute which lays down standards of quality of the various articles of food, prohibits, amongst others, manufacture, sale, storage and distribution of adulterated, misbranded and prohibited articles of food and lays down ..... used must be presumed to have intended the particular proportion to have a scientific basis. now, the amendment is merely consequential to the change in the system of weights and measures as aforesaid. the proportion is not changed. the very observations of the leaned authors in the book show that the directions which usually accompany such ..... the prosecution was unreasonable and that it was not possible to hold on the evidence that there has been such a delay in the case as to affect the weight to be attached to the report of the public analyst. mr. p. d. desai had here first invited my attention to the decision of the supreme .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1972Guj78; (1971)GLR71
..... any other officer or servant of the market committee when so authorised by the chairman or secretary. the rules also provide for appropriate weights and measures and standard weights and measures and inspection of weights and measures. the remaining rules do not require consideration for the purpose of this judgment.9. the first respondent - market committee has ..... when the purchase is made by sample, or on account of a deviation from standard when the purchase is made by reference to a known standard, or on account of a difference between the actual weight of the container and the standard weight, shall be regarded as a trade allowance for the purposes of this section.'29. ..... when the purchase is made by sample, or on account of a deviation from standard when the purchase is made by reference to a known standard, or on account of a difference between the actual weight of the container and the standard weight, shall be regarded as a trade allowance for the purposes of this section. section .....
Tag this Judgment!Court : Gujarat
Reported in : (1975)16GLR1039
..... members of the selection committee so that all of them measure with the same yardstick and not with different weights and measures.(2) the same criteria is applied in the case of all candidates so that all are selected or discarded by same standards.(3) the same criteria is uniformly applied from year to year unless a deliberate modification is made in ..... masquerading in the name of weightage. different weightage may be given in different branches and even as between contestants in the same branch, not to speak of adopting of different standards from year to year. and on occasions weightage can be construed as meaning the sole criterion for selection to the exclusion of all other criteria, as has been done in .....
Tag this Judgment!Court : Gujarat
Reported in : (1980)21GLR913
..... ranked amongst the necessities of civilized life. looked at from one important standpoint, luxury might be defined as any expenditure in excess of the normal and customary standard of living of the class to which the individual belongs. the problem of luxury involves economic, social and ethical considerations.it would also be advantageous to quote ..... luxury tax refers to levies on commodities or 'services' that are considered to be 'luxuries' rather than 'necessities'- that is, ones not necessary for a minimum standard of living. consumption of them is therefore regarded as a measure of tax-paying ability. a series of luxury taxes may be a substitute for an income tax ..... v. vazir sultan and sons : [1959]36itr175(sc) , wherein n.h. bhagwati j. has observed that the obiter dicta of the supreme court are entitled to considerable weight. the supreme court had also an occasion to deal with the same question in amritsar municipality v. hazara singh : [1975]3scr914 , krishna iyer j. speaking for the .....
Tag this Judgment!Court : Gujarat
Reported in : 1995(76)ELT548(Guj); (1985)2GLR1121
..... any articles are brought from outside india within 24 nautical miles from the nearest point of the base line, it would be 'import' in india. 26. as per the standards of weights and measures act, 1976, one mile is equal to 1,609.344 meters and one nautical miles (uk) is equal to 1,853.18 meters and therefore, 24 nautical miles ..... .i. for 20 months. the aggregate of the imprisonment would come to 62 months. while the original order of imprisonment was for seven years i.e. 84 months. if this standard is accepted then there is no enhancement. 19. shri s. r. divetia, the learned a.p.p. has first drawn our attention to the judgment of the bombay high court .....
Tag this Judgment!Court : Gujarat
Reported in : [1992]85STC258(Guj)
..... a particular tax with reference to the legislative competence, one should look into its pith and substance. it is well-settled that while determining the nature of tax, though the standard or measure on which the tax is levied may be a relevant consideration, it is not a conclusive consideration. its pith and substance will only determine the category into which ..... vary the meaning of the statute even if the meaning is ambiguous. (halsbury's laws of england, 3rd edition, volume 36, page 401). 94. in determining the limits of the weight and amplitude of the 'freedom' guaranteed by article 301, a rational and workable test to apply would be - does the impugned restriction affect directly or indirectly trade on its movement .....
Tag this Judgment!Court : Gujarat
Reported in : (1993)1GLR437
..... to house or person to person. therefore, when a spouse makes complaint about the treatment of cruelty by the partner in life or relations, the court should not search for standard in life.'11. coming to the facts of the case on hand, the husband has disowned the paternity of a daughter. having turned the expecting mother, out of the house ..... unforseeable.9. cruelty, both mental and physical assumes different shapes and facets, making it impossible even for the crudest of the minds to define it or to provide a ready weight measure or length furnishing a litmus test. cruelty can and in fact has many manifestations, varying from violence to a murmer in the ear of the wife which would 'virtually .....
Tag this Judgment!Court : Gujarat
Reported in : (1994)2GLR998
..... put in chief-examination are indicative that the strength is not mentioned in protocol papers and not that the chemicals or reagent used for carrying out the test were not standard or of required strength. the court should have accepted the report. procedure, for baudouin's test is followed. trial court has observed that in papers it is straightway ..... 19, i.e., vanaspati, wherein it is provided in clause (x) that it shall contain raw or refined sesame (til) oil not less than 5 per cent by weight.... sample was of ghee and not of vanaspati. trial court has further observed that in absence of strength of chemicals reagent no positive conclusion can be reached. no question ..... the b.p. describes sesame oil as a pale yellow oil which does not solidify when cooled to 0 degree centigrade. the b.p. (british pharmacopia) requirements include weight per ml at 20 degree centigrade 0.916 to 0.919. refractive index at 20 degree centigrade 1.472 to 1.476, iodine value 103 to 116, saponification value 188 .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1995Guj185
..... the discharge of effluents effected by these petitioners in the khari-cut canal.15. rule 3 of the environmental (protection) rules, 1986 provides for standards for emission or discharge of environmental pollutants and these are specified in the schedule. on behalf of the petitioners of special civil applications nos. 12136 ..... fact that consent orders were obtained by the petitioners cannot insulate them against the requirement of putting up the effluent treatment plants and complying with the standards of tolerance limits prescribed.14. during the course of the hearing of these petitions, it was demostrated that certain characteristics of the trade effluent ..... directions to them to stop production activities and take necessary steps to make the waste water being discharged by the units to conform to the standards specified by the gujarat pollution control board and not to restart the production activities without the permission of state government and forest and environment department. .....
Tag this Judgment!Court : Gujarat
Reported in : 1997(96)ELT541(Guj); (1996)1GLR623
..... situated are being treated unequally or two persons unequally situated are being treated equally. on the contrary, as indicated hereinabove, the impugned note lays down standard or uniformity and avoids all the chances of uncertainty and creation of intractable problems in administration of levy and collection of tax. in this connection, ..... intractable problems which may arise in administration, note 2 is inserted laying down the criterion as regards evidence of conclusive proof of the weight of the vessel imported into india. in this connection, reference may be made to basic cannons of taxation laid down by adam smith in his ..... would certainly result into uncertainty and may also create difficulties for the importers. on the other hand, there are also chances of manipulations in registering the weight in different documents. these documents would be prepared at different point of time and by different parties. therefore, in order to avoid uncertainties and several .....
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