https://www.taxtmi.com/caselaws?id=189259 A manufacturer's return was assessed on a practical, commonsense reading of the word "delivered". Although the form contemplated physical delivery, the goods had left the manufacturer's premises, been appropriated to sale, passed out of the manufacturer's control, and were under the actual control of the selling agent, so the agent could properly be treated as the recipient of delivery. In a penal setting, ambiguous words should not be construed so technically as to turn honest and substantial compliance into a criminal breach. On that basis, the return was treated as true and accurate and the convictions could not stand. en-us Mon, 30 Mar 1953 00:00:00 +0530 Tue, 03 Jan 2017 16:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189259 A manufacturer's return was assessed on a practical, commonsense reading of the word "delivered". Although the form contemplated physical delivery, the goods had left the manufacturer's premises, been appropriated to sale, passed out of the manufacturer's control, and were under the actual control of the selling agent, so the agent could properly be treated as the recipient of delivery. In a penal setting, ambiguous words should not be construed so technically as to turn honest and substantial compliance into a criminal breach. On that basis, the return was treated as true and accurate and the convictions could not stand. Case-Laws Indian Laws Mon, 30 Mar 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189259