Import (Control) Order, 1955, the test in commercial
and trade parlance has to be applied i.e. how the said
product came to be commercially ... given as understood by the trading communities as is
known in trade parlance. Mr. Ganguli, therefore submitted
that there is no infirmity in the findings
question are included in that category or item according to the trade parlance. In the case before the Allahabad High Court, it is very significant ... submission of Mr. Rana is that in popular parlance or in trade parlance silver nitrate B. P. is regarded as a drug and, therefore
trade parlance test to interpret the
meaning of words in the statute. However, the adoption of
the common parlance or trade parlance test is often ... common parlance test’. However,
it is clarified that any reference to ‘common parlance’ shall be
construed to include trade, commercial, or popular parlance
delivered its
judgment in the matter and held that in common trade
parlance, DML is neither treated nor understood as an
Ayurvedic Medicine and hence ... would
have to be classified on the basis of the common trade
parlance test and applying that test, the Tribunal was correct
in its finding
alsoknown as a `fabric' in the common trade parlance and it is also not used as such and there is no knitting or weaving ... meaning which is used or which is understood even in common trade parlance also. The learned counsel contended and relied specially on certain difintions
respondents to adduce material and evidence to show that in trade parlance bags in question would be gunny bags covered under entry 6 of Schedule ... gunny bags. The Tribunal has discussed the entire evidence relating to trade parlance which was led before the Assistant Commissioner including the newspaper cuttings
taxes has to be gathered from the trade parlance or the common parlance in trade. The question as to what is the meaning given ... meaning attributed to the said expression in trade parlance or common parlance in trade, finds strong support from the decision in Commissioner of Sales
such product in the market and also in the commercial and trade parlance and such products are known and treated as distinct and different from ... manufactured or not or how they are known in the trade parlance would not be relevant and material. It is an admitted fact that
which it has in popular or trade parlance. This question has usually come up before Courts with reference to the terms used in entries ... gathered from the trade parlance or the common parlance in trade and that the question as to what is the meaning to be given
trade meaning. The trade meaning is that which is prevalent in that
particular trade where such goods are known or traded If a special type ... trade meaning.
The trade meaning is one which is prevalent in that particular trade where those
goods are known or traded. If special type
