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Documents citing M/S Black Diamond Beverages & Anr vs The Commercial Tax Officer, ... on 16 September, 1997

Anuj Jain Interim Resolution ... vs Axis Bank Limited on 26 February, 2020

In the case of Black Diamond Beverages & Anr. v. Commercial Tax Office, Central Section, Assessment Wing, Calcutta & Ors.: (1998) 1 SCC 458, while examining a definition that carried both ‘means’ and ‘includes’ expressions, this Court pointed out that the natural meaning of the ‘means’ part of the definition is not narrowed down by the ‘includes’ part. This Court extracted the definition in question and said,-
Supreme Court of India Cites 125 - Cited by 93 - D Maheshwari - Full Document

Competition Commission Of India vs State Of Mizoram on 19 January, 2022

“2. Definitions. – In this Act, unless the context otherwise requires,— xxxx xxxx xxxx xxxx 18 (u) “service” means service of any description which is made available to potential users and includes the provision of services in connection with business of any industrial or commercial matters such as banking, communication, education, financing, insurance, chit funds, real estate, transport, storage, material treatment, processing, supply of electrical or other energy, boarding, lodging, entertainment, amusement, construction, repair, conveying of news or information and advertising;” It was, thus, urged that the expression ‘service’ would mean service of any description which is made available to potential users and includes the provision of services in connection with business of any industrial or commercial matter. In the aforesaid context it was urged that the sale or distribution of lottery tickets to a prospective buyer on behalf of the State for consideration should be construed as “service”. While referring to the definition of ‘service’ it was submitted that a reading of the definition would show it as a “means” and “includes” definition and the ‘includes’ part does not narrow down the width of the ‘means’ part. Thus, the widest amplitude must be given to the definition of ‘service’ in this case to mean “service of any description”. To support this contention, learned senior counsel referred to the view taken by this Court in Black Diamond Beverages 19 v. Commercial Tax Officer5. Wherein, it was observed in paragraph 7 that the first part of the definition gives the meaning of the expression “sale price” and must have its ordinary, popular or natural meaning which is not controlled or affected by the second part which `includes' certain other things in the definition. The same principle, it was urged, would apply in the given scenario.
Supreme Court of India Cites 26 - Cited by 2 - S K Kaul - Full Document

Snapdeal Private Limited vs Godaddycom Llc And Ors on 18 April, 2022

56. As the DNRs, therefore, fall within the "means" part of the definition of "intermediary" in Section 2(1)(w) of the IT Act, it is not necessary to examine the categories of intermediaries envisaged by the "includes" part of the definition. In respect of a "means and includes" definition, it is well settled that the "includes" part of the definition is enlarging in nature, and cannot constrict the scope and ambit of the "means" part. One may refer, in this context, to the judgement of the Supreme Court in Black Diamond Beverages v. Commercial Tax Officer13.
Delhi High Court Cites 47 - Cited by 1 - C H Shankar - Full Document

Sugandhi Snuff King Pvt. Ltd. & Anr. vs Commissioner (Food Safety) Government ... on 27 September, 2022

58. The definition of „food‟ under Section 3(1)(j) of the FSSA comprises of both "means" and "includes". The principle of statutory interpretation says that, where the word defined is declared to „include‟, the definition is prima facie extensive. Further, when the word „include‟ is substituted by the word „means‟, it was held to be more extensive. Therefore, the said provision is exhaustive in nature and the definition shall embrace only what is contained within the ordinary meaning of the „means‟ part together with what is mentioned in the „includes‟ part of the definition. To substantiate his submission, learned senior counsel placed reliance on Black Diamond Beverages & Anr. v. Commercial Tax Officer reported as (1998) 1 SCC 458 and submitted that the inclusive part of the definition cannot prevent the main provision from enduring its natural meaning.
Delhi High Court Cites 108 - Cited by 4 - Full Document

India Japan Lighting Pvt. Ltd. vs Commissioner Of C. Ex. on 13 July, 2007

8.9 In the case of Black Diamond Beverages (supra) relied on by the learned Counsel, the apex court was examining the definition of "sale price" under Section 2(d) of the W.B. Sales Tax Act 1954. The court held that "sale price" in the main part of the provision should be given its ordinary, popular or natural meaning, unaffected by the inclusive part of the provision. We note that the main part of the above definition used plain words reflecting the popular meaning of sale price. Their lordships held that the inclusive part of the definition could not prevent the main provision from receiving its natural or popular meaning. In our view, this ruling is not applicable where the main provision defines a new term (like "input service") which has no popular meaning and might require external aid for its interpretation.
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 14 - Cited by 0 - Full Document
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