The Vaccum Oil Co. vs The Secretary Of State For India In ... on 16 December, 1921
23. Their Lordships would only further observe that the case of Vacuum Oil Co v. The Secretary of State for India(1), which related to the duty on the " Mobiloil " of the appellants imported and sold to the trade, and upon which such great reliance was placed by the High Court, Baker J,
regarding it as decisive, does not, when properly appreciated, cover the broad question now raised, It is unnecessary, therefore, further to consider it on this occasion.