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scientific or technical sense but as understood in common parlance. If a statute contains language, which is capable of being ... enactment, the meaning of the term in common parlance or commercial parlance has to be adopted. The words of every
Gauhati High Court
- Cites 35 - Cited by 4 -
1990 79 STC 51 Gauhati
- B Saraf
judgments of the Supreme Court laying down the common parlance test, the commercial parlance test, the dictionary meaning test ... distinct and different from chilli and coriander, both in common parlance and in commercial circles. 28. In Rani Food Products
Kerala High Court
- Cites 28 - Cited by 3 -
1994 (46) ECC 189
- M J Rao
trade, i.e., in popular sense or common parlance, as "meat", submits learned counsel and refers several decisions ... writ petitions in support of the contention that in common parlance or in popular sense the eatables "poultry
Gauhati High Court
- Cites 29 - Cited by 2 -
1986 62 STC 21 Gauhati
- K Lahiri
adopted, but what is understood by this expression in common parlance has to be adopted. He submitted that taking ... meaning of "cooked food" as understood in common parlance, ice-cream and ice-candy do not come under the category
Madhya Pradesh High Court
- Cites 20 - Cited by 2 -
1984 55 STC 140 MP
- U Bhachawat
understood as Ayur-vedic medicine or drug in the common parlance. All the ingredients of the two drugs "Vicks VapoRub ... Ayurveda. The learned Advocate has argued that in common parlance Vicks VapoRub and Vicks Inhaler arc known as Ayurvedic medicines
Customs, Excise and Gold Tribunal - Delhi
- Cites 17 - Cited by 2 -
1988 (16) ECC 145
given is the one which is understood in the common parlance and therefore no scientific or technical meaning ... must be generally interpreted in accordance with trade or common parlance of persons dealing in such items
Bombay High Court
- Cites 43 - Cited by 1 -
1993 (2) BomCR 169
- E D Silva
cotton rolled bandages" in the popular parlance or common parlance are understood as substances which are used for the purpose ... wounds, and therefore, he submits that in popular or common parlance "cotton rolled bandage" can be properly described as "drug
Gujarat High Court
- Cites 11 - Cited by 1 - S Shah
tariff schedule; that the question is whether common parlance or ISI specification should be the deciding factor for classification; that ... rely on ISI specifications alone in preference to common parlance, commercial parlance for purpose of classifications, is not correct; that
Customs, Excise and Gold Tribunal - Delhi
- Cites 29 - Cited by 1 -
1994 (73) ELT 861 Tri Del
these Manjans can be treated as Ayurvedic medicine in common parlance is not understandable, argued Mrs. Zutshi. 'Dant Manjan ... which it has been held that tooth powder in common parlance is considered as a toilet article. She further argued
Customs, Excise and Gold Tribunal - Delhi
- Cites 40 - Cited by 1 -
1985 (22) ELT 844 Tri Del
board, monitor, mouse, etc., and also software. In common parlance or popular sense, ATM is a Teller Machine (that ... computer terminal. However, going by the principles of common parlance as applicable to interpretation of entries under
Karnataka High Court
- Cites 13 - Cited by 1 -
ILR 2005 KAR 2210
- H Dattu
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