being used in a dyeing process or it is sometimes used in dyeing process. According to the Petitioners, MNPT is predominantly or mainly used ... context in which the word "used" is used, in appears to that it necessarily means predominantly used of commonly used. If the ordinary
ordinary use, it is necessary for the authority to consider the
general use of the product and the deciding factor is the predominant or
ordinary ... use and it would not be enough to show that the article
can be put to other uses also. It is its general or predominant
article itself and consider what its uses are and whether its only use or its primary or ordinary use is as the component part ... use in refrigeration plants. According to Mr. Jetly, for this assessment year, at any rate, the primary use of the compressor was for use
common parlance. It is not in dispute that saffron is predominantly used in cooking as a colouring and flavouring material. Moreover, because of its predominant ... circumstances, finding given by the adjudicating authority that because of its predominant use in cooking as a colouring and flavouring agent, saffron is liable
Schedule C as claimed by the dealer. The dealer contended that predominant use of chaff-cutters is in agricultural operations and therefore, they ... There is no warrant whatsoever for a conclusion that it is predominantly used by dairy owners.
6. In entry No. 12 of Schedule C, there
important raw material employed in the manufacture of intermediates which subsequently are used for manufacturing of many well-known basic/bulk drugs. Another certificate dated ... drug intermediate because all substances having such uses find many more different uses. To demand predominant use, felt the Tribunal, is impracticable because even
sold. This is
a facility which is intended to be used predominantly by patients and their
relatives. Though the members of the general public
use. It is not enough to show that the article can be put to other uses also and it is its general or predominant user ... contention that the sanitary towels are drugs because its primary and predominant use is meant for women not only for the purpose of preventing
adjunct to the automobile necessary for its proper
and effective use. He will view it as something
which is sold by an automobile dealer ... this term in the popular parlance
would be flowing from its predominant use. We,
therefore, hold that in interpreting the term "soap
sold. This is a facility
which is intended to be used predominantly by patients and their
relatives. Though members of the general public
