water chilling plant at its factory at Vapi. The basic
design parameters were enumerated in the work order as hereunder:
"1.Tonnage of Refrigeration ... design parameters referred to therein
and not on readymade specifications on the election or discretion of the
appellant-assessee. According to Mr. Datar the design
purposes. The
key project activities like reconnaissance survey,
details route survey, basic design & engineering
and environment studies for the town/village to
be covered
States. The said features were to constitute the basic design of VAT. It was
expected that at the same time, the States would have freedom ... appropriate variations consistent with the basic design. The White Paper was
a collective attempt of the States to strike a balance between this need
States. The said features were to constitute the basic design of VAT. It was
expected that at the same time, the States would have freedom ... appropriate variations consistent with the basic design. The White Paper was
a collective attempt of the States to strike a balance between this need
water chilling plant at its
factory at Vapi. The basic design parameters were
enumerated in the work order as hereunder:
“1.Tonnage of Refrigeration ... design parameters referred to therein and not on
readymade specifications on the election or discretion of
the appellant-assessee. According to Mr. Datar the design
with the petition also
appears to be an after-thought and basically designed to screen the
offender from the allegation of commission of offence.
Hence
right of one and all amongst the
citizens to these basic essentials designed to
flower the citizens' personality to its
fullest. Afterall, an able
poster which was required to be
produced as per the agreed design; the basic object of the
transaction was use of skill and labour ... works contract involving skill and labour; the
design owner was the customer; once the customers design was
reproduced in the form of wall posters
after
completion of 24 years of service. The ACP Scheme was designed to basically
provide for financial upgradation.
Petitioner's case is that
purpose'
behind such a provision. The basic approach is to ascertain what is it
designed to accomplish? To put it otherwise, by interpretative process
