Travancore v. Commissioner of
Income Tax , (1986) 2 SCC 11 and Cape Brandy
Syndicate v. IRC, (1921) 1 KB 64, summed
Mafatlal Industries Ltd. And Ors. vs Union Of India (Uoi) And Ors. on 19 December
implied and there is no room for any
intendment. (See: Cape Brandy Syndicate Vs. Inland
Revenue Commissioners4 and Ajmera Housing Corporation
& Anr. Vs. Commissioner
imposed, levied or
collected except by the authority of law.
In Cape Brandy Syndicate Vs. Inland Revenue Commissioners
following passage
from the opinion of Late Rowlatt, J. in Cape Brandy Syndicate Vs. Inland
Revenue Commissioners5 has become the locus classicus and has been
disposed of and they are
all in appeal before us.
In Cape Brandy Syndicate vs. IRC, (1921) 1 KB 64, it is
observed
Calcutta , where approving the authoritative pronouncement in Cape Brandy Syndicate v. Inland Revenue Commrs, (1921) 2 K.B. 403 that the subsequent legislation
taxing statutes centers
around the opinion of Rowlatt, J. in Cape Brandy Syndicate vs. Inland
Revenue Commissioners which has virtually become the locus classicus ... within the four corners of the
following opinion of Rowlatt, J. (Cape Brandy case, KB p.71)
"...in a taxing
scraps under Notification No. 150/77.
16. In the case of Cape Brandy Syndicate v. Inland Revenue Commissioners, 1921-8 KB 64(71), rule
from the Book 'Materials Handbook' by Brandy, that 'Welding Electrodes' are also available in uncoated condition