TMI Blog1998 (1) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... e as under: 3.1. In response to tenders of the petitioner M/s. Ajudhia Distillery Ltd. Co. a formal agreement dated 10th December, 1984 was entered into for the wholesale supply of 50 degree U.P. rum in the Union Territory of Delhi for the period starting from November 9, 1984 to 31st March, 1985. The supply rates per dozen of 750 ml. and 375 ml. bottles respectively included excise duty of 1.20 and 0.60 and export duty of ₹ 4.80 and 2.40. 3.2. During the contract period Government of Uttar Pradesh from where the rum was exported, enhanced the Export Duty on 50 degree rum vide notifica- tion No. 241-2/13-301/83 dated 31.1.1985 issued by Excise Department of the Government of Uttar Pradesh from ₹ 1.89 per A.L. to ₹ 4/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid or payable in respect of such tax or increase of tax, and he shall be entitled to be paid and to sue for and recover such addition; and (b) if such decrease or remission so takes effect that the decreased tax only, or no tax, as the case may be, is paid or is payable, the buyer may deduct so much from the contract price as will be equivalent to the decrease of tax or remitted tax, and he shall not be liable to pay, or be sued for, or in respect of, such deduction. (2) The provisions of subsection (1) apply to the following namely: (a) any duty of customs or excise on goods, (b) any tax on the sale or purchase of goods. 5. Clause 3 of the agreement signed by the parties stipulates_ The above rates are for F.O.R. retail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that case the question of interpretation of any exception clause as referred to above was not raised. There could not be any doubt that fair approach has to be adopted while interpreting statutes, intention of Legislature, and object of Statute has to be looked into and further interpretation should be purposeful and one does not have to give literal interpretation which can defeat the object of the provisions. 9. It may be mentioned that subsection (b) of Section 64 of the Sale of Goods Act, 1930 would apply only to those cases which are governed and covered by Section 64-A of the Act Section 64-A of the Act envisages that if the intention of the parties is apparent from the terms of the contract that in case there was any increase in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Sales of Goods Act which provides that the price in a contract may be fixed by the contract. This provision is read with the phrase Unless different intention appears from the contract , it is not possible to accept that the purpose of Section 64-A of the Act is likely to be defeated. 10.1 Moreover, supposing it is possible to accept this submission, would be possible for this Court to sit in appeal over the view taken by the learned Arbitrator? I think, it would amount to exceeding the jurisdiction in such matters to set aside an award for two views are possible and this court favours the view contrary to the view taken by the learned Arbitrator. High Court has no jurisdiction to set aside an award by substituting its own view in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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