(Ishwar Singh Bindra v. State of U.P., AIR 1968 SC 360

1 SCC 158Reported decision1980#21740 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2011 to 2015.

Judgments citing (Ishwar Singh Bindra v. State of U.P., AIR 1968 SC 360

M/S Star Industries vs. Commissioner of Customs(Imports) Raigad

C.A. No.-006088-006088 - 2013Supreme Court07 Oct 2015
Section 108Section 110Section 111Section 3(1)

…disjunctive and 'and' is normally conjunctive but at times they are read as vice versa to give effect to the manifest intention of the Legislature as disclosed from the context. (Ishwar Singh Bindra v. State of U.P., AIR 1968 SC 360, p. 363 : (1980) 1 SCC 158; R.S. Nayak v. A.R. Antulay (1984) 2 SCC 183, pp. 224, 225 : AIR 1984 SC 684; M. Satyanarayana v. State of Karnataka (1986) 2 SCC 512, p. 515 : AIR 1986 SC 1162). As stated by SCRUTTON L.J.: “You do sometimes read 'or' as 'and' in a statute. But you do not do it unless you are obliged because 'or' does not generally mean 'and' and…

M/S Star Industries vs. Commissioner of Customs(Imports) Raigad

C.A. No.-006088-006088 - 2013Supreme Court07 Oct 2015
Section 108Section 110Section 111Section 3(1)

…disjunctive and 'and' is normally conjunctive but at times they are read as vice versa to give effect to the manifest intention of the Legislature as disclosed from the context. (Ishwar Singh Bindra v. State of U.P., AIR 1968 SC 360, p. 363 : (1980) 1 SCC 158; R.S. Nayak v. A.R. Antulay (1984) 2 SCC 183, pp. 224, 225 : AIR 1984 SC 684; M. Satyanarayana v. State of Karnataka (1986) 2 SCC 512, p. 515 : AIR 1986 SC 1162). As stated by SCRUTTON L.J.: “You do sometimes read 'or' as 'and' in a statute. But you do not do it unless you are obliged because 'or' does not generally mean 'and' and…

Commissioner of Income Tax vs. Agricultural Market Committee

ITTA/227/2011HC Telangana27 Jun 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN