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1 - 10 of 14 (0.24 seconds)Commnr. Of Customs (Import), Mumbai vs M/S. Dilip Kumar And Company on 30 July, 2018
i) Commr. of Customs v. Dilip Kumar & Co., (2018) 9 SCC 1
"21. The well-settled principle is that when the words in a statute are clear,
plain and unambiguous and only one meaning can be inferred, the courts are bound
to give effect to the said meaning irrespective of consequences. If the words in the
statute are plain and unambiguous, it becomes necessary to expound those words in
their natural and ordinary sense. The words used declare the intention of the
legislature.
The Central Goods and Services Tax Act, 2017
Section 9 in The Foreign Trade (Development and Regulation) Act, 1992 [Entire Act]
Section 15 in The Foreign Trade (Development and Regulation) Act, 1992 [Entire Act]
The Income Tax Act, 1961
American Express Bank Ltd. vs Calcutta Steel Co. And Ors. on 18 December, 1992
In this regard, it may be
relevant to refer to the judgment of the Hon'ble Supreme Court in the case American
Express Bank Ltd. v. Calcutta Steel Co., reported in (1993) 2 SCC 199 to understand
the scope of the expression “on account of ”, wherein, it was held as under:
The Member, Board Of Revenue vs Arthur Paul Benthall on 4 October, 1955
i. Member, Board of Revenue vs. Arthur Paul Benthall (1955) 2 SCR 842:
Polestar Electronic(P) Ltd vs Addl. Commissioner, Sales Tax Delhi on 20 February, 1978
ii. Polestar Electronic (P) Ltd. v. Addl. CST, (1978) 1 SCC 636:
Tata Teleservices Ltd. vs Commissioner Of Customs on 15 April, 2004
Tata Teleservices Ltd., vs. Commissioner of Customs (2006) 1 SCC 746: