revision to this Court.
2. His defence was that he had taken brandy on its being prescribed by a doctor for colic pain, and that ... complained of colic pain, and that he prescribed two tea-spoonfuls of brandy as a palliative. The statement of the applicant as that the prescribed
Simon quoted
with approval the following passage of Rowlatt J. In Cape Brandy Syndicate v. IRC (1921) 1KB 64 (at 71) :
" In a taxing
taxing statute has been pithily stated by Rowlatt J. in Cape Brandy Syndicate v. IRC, [1921] 1 KB 64, 71 and quoted with approval
construction of fiscal statutes as adumbrated by Rowlatt J. in Cape Brandy Syndicate v. Commissioners of Inland Revenue that in a taxing
Ram Nandan vs State on 16 May, 1958
Equivalent citations: AIR1959ALL101, 1959CRILJ1
JUDGMENT
M.C
J.K. Construction Engineers And ... vs The Union Of India (Uoi) Through ... on 28 February
Commissioner Of Income-Tax vs Nitro Phosphetic Fertilizer. on 9 May, 1988
Equivalent citations: (1988
stated by Lord Loreburn in Owners of S.S. Raphael v. Brandy, (1911) A. C. 418), (Lord Loreburn said :
"The authorities cited
even with its impact. As observed by Rowlatt, J., in Cape Brandy Syndicate v. Commissioners of Inland Revenue [1921] 1 K.B. 64 that
words which are actually to be found in it. See the Cape Brandy Syndicate v. The Commrs. of Inland Revenue
