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    <title>2011 (5) TMI 701 - KERALA HIGH COURT</title>
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    <description>Use of &quot;horse power&quot; or &quot;BHP&quot; in a motor vehicle advertisement was found not to violate the Standards of Weights and Measures framework. The court read the 1976 Act, the 1985 Enforcement Act and the 1988 Rules together and noted that motor vehicles are not sold by weight, measure or number in the sense contemplated by that legislation. It also observed that vehicle specifications are commonly expressed in horse power under the Motor Vehicles Act forms, and that the conversion and standard-units provisions could not be used to create criminal liability without a clear offence. The notices issued were therefore unsustainable.</description>
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    <pubDate>Tue, 24 May 2011 00:00:00 +0530</pubDate>
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      <title>2011 (5) TMI 701 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=211150</link>
      <description>Use of &quot;horse power&quot; or &quot;BHP&quot; in a motor vehicle advertisement was found not to violate the Standards of Weights and Measures framework. The court read the 1976 Act, the 1985 Enforcement Act and the 1988 Rules together and noted that motor vehicles are not sold by weight, measure or number in the sense contemplated by that legislation. It also observed that vehicle specifications are commonly expressed in horse power under the Motor Vehicles Act forms, and that the conversion and standard-units provisions could not be used to create criminal liability without a clear offence. The notices issued were therefore unsustainable.</description>
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      <pubDate>Tue, 24 May 2011 00:00:00 +0530</pubDate>
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