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consequences of Section 13(1)(f) of the Act. Section 34 of the A.P. Excise Act prescribes penalties for illegal import etc. Section ... exercise of the powers conferred by Section 3 of the Essential Commodities Act, 1955, the Central Government made the Gur (Regulation of use) Order

hereinabove, the word insecticide is defined, for the purpose of the Insecticides Act, 1968 , to include all kinds of insecticides irrespective of the quantity ... held that there was no fixed test for classification of a taxable commodity; this was the reason why the common parlance test or the commercial