Additional Commissioner Of Income-Tax ... vs Surat Art Silk Cloth Manufacturers ... on 19 November, 1979
Bachan Singh Etc. Etc vs State Of Punjab Etc. Etc on 16 August, 1982
Equivalent
Minerva Mills Ltd. & Ors vs Union Of India & Ors on 31 July, 1980
turn into a tyrannous master. We would do well to recall what Brandies J. said in his dissenting judgment in State of Washington v. Dawson
spirit of the Statute or the substance of the law.
[116A]
Cape Brandy Syndicate v. Inland Revenue Commissioner [1921]
1 K. B. 64 referred
Bachan Singh vs State Of Punjab on 9 May, 1980
Equivalent citations: (1982)3SCC24, [1983
will be well to recall the
words of Rowlatt J. in Cape Brandy Syndicase v. I.R.C.(1) at
p. 71, that
Minerva Mills Ltd. And Ors. vs Union Of India (Uoi) And Ors. on 9 May
Maxwell on Interpretation of Statutes, Eleventh Edition, 302, and Cape Brandy Syndicate v. Inland Revenue Commissioner ([1921] 2 K.B. 403, at 414). As already