TMI Blog1987 (2) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... or dated 3-8-1974. This order was upheld by the Central Board Excise and Customs under its order dated 5-1-1982. The revision petition to the Central Government against the said order is the present deemed appeal before us. 2. We have heard Shri Dalip Kumar Dhar, advocate for the appellants and Shri V.M. Doiphode for the department. 3. The explanation in Notification 90/70-C.E. read as follows : For the purpose of this notification the expression bought leaf factory means a tea factory which has purchased not less than two-thirds of its green leaf from outside sellers during the financial year 1963-64 and in the financial year immediately preceding that in which the duty is levied. The lower authorities rejected the claim of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). Paragraph 11 of the said judgment is as follows :- Now if the expression substances is to be taken to mean something other than medicine as has been held in our previous decision it becomes difficult to understand how the word and as used in the definition of drug in Section 3(b)(i) between medicines and substances could have been intended to have been used con-junctively. It would be much more appropriate in the context to read it disconjunctively. In Stroud s Judicial Dictionary, 3rd Ed. it is stated at page 135 that and has generally a cumulative sense, requiring the fulfillment of all the conditions that it joins together, and herein it is the antithesis of or . Sometimes, however, even in such a connection, it is, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3rd edition) : The word or is normally 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. 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 and does not generally mean or . And as pointed out by Lord Halsbury the reading of or as and is not to be resorted to, unless some other part of the same statute or the clear intention of it requires that to be done . But if the literal reading of the words produces an unintelligible or absurd result and may be read for or and or for and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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