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Union Of India vs Hansoli Devi & Ors on 12 September, 2002

In this connection, reliance is placed on the decision of the Hon'ble Supreme Court in Union of India Vs. Hansoli Devi & Ors. in Civil Appeal No. 9477 of 1994 dated 12.09.2002 wherein it has been observed, "In Quebec Railway, Light Heat and Power Co. v. Vandray, AIR (1920) PC 181, it had been observed that the Legislature is deemed not to waste its words or to say anything in vain and a construction which attributes redundancy to the legislature will not be accepted except for compelling reasons."
Supreme Court of India Cites 15 - Cited by 181 - Full Document

Tamil Nadu Kalyana Mandapam Assn vs Union Of India & Ors on 15 April, 2004

"Outdoor catering" is normally understood with reference to temporary supply of food, at customers location, for an event or occasion, like meeting, wedding, etc. 2.4.3 Most of the food items are prepared in the central kitchen of the outdoor caterer and transported to the place where the food has to be served. Over a period more sophistication in the form of on the spot preparation of certain items, heating of food before serving have become certain features of outdoor catering. While upholding the levy of service tax on outdoor caterer, the Hon'ble Supreme Court in Tamil Nadu Kalyana Mandapam Assn. Vs. Union of India reported in 2006 (3) S.T.R. 260 (S.C.) held as under :
Supreme Court of India Cites 56 - Cited by 106 - A R Lakshmanan - Full Document
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