export, by relying upon the decisions of the apex Court in Burmah-Shell Oil Storage and Distributing Co. of India Ltd. v, Commercial Tax Officer ... while criticising the judgment of the Tribunal, first contends that the Burmah-Shell Oil Storage and Distributing Co. of India Ltd. v. Commercial Tax Officer
suit premises had been leased out to M/s. Burmah Shell Oil Storage & Distributing Co. for a period of 25 years with effect from ... plaintiff handed over possession of the suit premises to the said Burmah Shell Oil Storage & Distributing Co. in terms of the said lease deed
have, both referred to the judgment of the Apex Court in Burmah Shell Oil Storage & Distributing Co. Ltd. v. Burmah Shell Management Staff Association ... Supreme Court in B. S. O. S. & D.Co. v. Burmah Shell Management Staff Association 1971 Lab IC9 (SC) that the work of giving
that by a registered deed of lease dated 7.5.1955 M/s. Burmah Shell Oil Storage & Distributing Company of India Ltd., the predecessors in title ... said lease deed, on or about 24.1.1976 by virtue of Burmah Shell (Acquisition of Undertakings in India) Act, 1976 hereinafter called as "the said
According to the plaintiff, the property was leased out to Burmah Shell Oil Storage and Distribution Company Limited, for the purpose of erecting pumps together ... agreement, the defendant, in July, exercised its option under the Burmah Shell (Acquisition of undertakings in India) Act, 1976 (Act 2 of 1976) by writing
counsel for the petitioner on the strength of the judgment in Burmah Shell Oil Storage and Distribution Company of India Ltd. v. Burmah Shell Management ... Court has erred in treating him to be a workman. In Burmah Shell 's case (supra) a set of employees were designated as junior
leased out by his predecessor in interest to
erstwhile "Burmah Shell Oil Storage and Distribution Company"
during the year 1963. The lease ... subsequent period of 5 years upto 1983. As per the Burmah
Shell Acquisition of Undertakings in India Act 1976, Government
of India became the tenant
Fueling Superintendents were held to be "not workmen" in Burmah Shell Oil Storage and Distribution Co. of India (Ltd.) v. Burmah Shell Management ... Baker (India) Ltd. v. Workmen, AIR 1967 SC 678 ; and Burmah Shell Oil Storage and Distribution Co. (supra) and held that as they were canvassing
Burmah Shell Oil Storage and Distributing Company of India Ltd. v. ITO (1978) 112 ITR 592 (Cal) and (1987) 163 ITR 496 (Cal)
16. McDowell ... Nuchem Ltd. (supra);
4. Burmah Shell Oil Storage and Distributing Company of India Ltd. v. ITO (supra) [affirmed by the Division Bench of the same
negotiated purchase, rather than
through acquisition; that in the case of Burmah Shell, the assets belonging
to the Indian subsidiary were bought through a commercial
