Search Results Page
Search Results
1 - 8 of 8 (1.64 seconds)Section 14 in The Electricity Act, 2003 [Entire Act]
The Indian Penal Code, 1860
Article 226 in Constitution of India [Constitution]
Government Of Kerala vs Mother Superior Adoration Convent on 1 March, 2021
13. Similarly, the Hon-ble Apex Court in the case reported
in (2021) 5 Supreme Court Cases 602 [Government of Kerala &
Another Vs. Mother Superior Adoration Convent] at Paragraph
No.19, held as follows:-
Commissioner Of Income Tax, Amritsar vs Straw Board Manufacturing Co. Ltd on 28 April, 1989
''11.In CIT v. Straw Board Mfg. Co. Ltd. 1989 Supp (2) SCC
523 this Court held that in taxing statutes, provision for
concessional rate of tax should be liberally construed.
Bajaj Tempo Ltd. Bombay vs Commissioner Of Income Tax,Bombay ... on 24 April, 1992
12. We find that the object of granting exemption from
payment of sales tax has always been for encouraging capital
investment and establishment of industrial units for the purpose of
increasing production of goods and promoting the development of
industry in the State. If the test laid down in Bajaj Tempo Ltd.
Vee Nissan Electronics vs Commissioner Of Central Excise, Mumbai on 18 December, 2003
13. When the government order does not make any
distinction, the respondents sub-planted the words to deny the
benefits. The contention of the learned Additional Advocate
General that use of word, namely, genset in the notification will
https://www.mhc.tn.gov.in/judis
12/18
W.P. No.19316 of 2013
apply only to the small captive generators using diesel gensets,
the said stand is also taken by him in the counter. It is relevant to
note that the word 'namely', used in the notification is only
illustrative and cannot be construed that the same imposes any
specific limitation or restrictions, in this regard, the Hon-ble
Apex Court in the case reported in (2004) 10 SCC 190 [Vee
Nissan Electronics Vs. Commissioner of Central Excise
Mumbai], in Paragraph No.3 it is held as follows:-
1