much emphasis that the
Railway administration has failed to explain the defect of packaging.
The learned trial court also did not accept the submission ... ground that if there has been defective packing of the bags in
question, the contents must have been there in the wagons itself and
there
defective goods cannot be ruled out in manufacturing process and
further, manufactured items do have a self-life and there can be
defects in packaging
year
2015-16 in two packages. The first package pertains to
377 borewells and the second package pertains to 396
borewells. The last date ... definite conclusion that there are defects in
the bids of all the tenderers in both packages and
therefore they are not qualified. Therefore, the Tender
including maintenance and operation for a period
of 24 months (defect liability period) under Package-I. The
approximate value of the work to be done ... contract value valid till completion of the original defect
liability period. The company petitioner also submitted bank
guarantees for a mobilization advance
also in the year under appeal. In the absence of any defect the ITAT
confirmed the findings recorded by CIT(Appeal).
5. We now refer ... head-
stitching, embroidery, dying and printing and packaging expenditure was
high. On the basis of the above defects, the Assessing Officer rejected the
books
rectify the defects. It is also pleaded that though
the email dated 25.03.2009 contained the information that the
manufacturer had sent the package ... part
of the standards packaging of the equipment.
That all equipment was handed over to the
defendant in original packaging which
contained the warranty card
made under
section 6A unless the owner of such essential
commodity, package, covering, receptacle,
animal, vehicle, vessel or other conveyance or
the person from whom ... essential
commodity package, covering, receptacle,
animal, vehicle, vessel or other conveyance
shall be invalid merely by reason of any defect
or irregularity in the notice
including one year defect liability and
thereafter 10 years O&M - at Bharatpur, Hindaun, Gangapur
City &Churu towns (Package-"A")
Reference
would be different from the M.R.P. declared on other packages of
similar goods for sale from different channels at different locations ... cases
where the allegation relates to 'defect' in goods and not when no 'defect' in
goods is alleged in the complaint
provision of Section 6-B (3) of the Act shows that the
defect or irregularity in the notice given under this
provision will not make ... essential
commodity package, covering, receptacle,
animal, vehicle, vessel or other conveyance shall
be invalid merely by reason of any defect or
irregularity in the notice
