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1 - 10 of 28 (0.30 seconds)The Sale Of Goods Act, 1930
The Himachal Pradesh Value Added Tax Act, 2005
Uttar Pradesh Value Added Tax Act, 2008
Government of India Act, 1935
The Punjab Value Added Tax Act, 2005
State Of Punjab & Ors vs Nokia India Pvt Ltd on 17 December, 2014
52. At this juncture, we think it necessary to dwell upon the issue whether Shashoua principle is the ratio decidendi of BALCO and Enercon (India) Ltd. (supra) and we intend to do so for the sake of completeness. It is well settled in law that the ratio decidendi of each case has to be correctly understood.
Commissioner Of Income-Tax vs M/S. Sun Engineering Works (P.) Ltd. on 17 September, 1992
"39. ... It is neither desirable nor permissible to pick out a word or a sentence from the judgment of this Court, divorced from the context of the question under consideration and treat it to be complete ''law' declared by this Court. The judgment must be read as a whole and the observations from the judgment have to be considered in the light of the questions which were before this Court. A decision of this Court takes its colour from the questions involved in the case in which it is rendered and while applying the decision to a later case, the courts must carefully try to ascertain the true principle laid down by the decision of this Court and not to pick out words or sentences from the judgment, divorced from the context of the questions under consideration by this Court, to support their reasonings. ..."
Roger Shashoua vs Mukesh Sharma on 4 July, 2017
(emphasis supplied)
This settled position has been reiterated more recently by the Supreme Court in Roger Shashoua Vs. Mukesh Sharma & others12
Regional Manager & Anr vs Pawan Kumar Dubey on 8 March, 1976
In Regional Manager v. Pawan Kumar Dubey [(1976) 3 SCC 334], a three-Judge Bench ruled: