https://www.taxtmi.com/caselaws?id=287430 Motor-car tyres and tubes were not shown with sufficient certainty to fall within item 1 of Schedule I in the order then in force. The surrounding drafting pattern and comparable notifications indicated that, where tyres and tubes were intended to be included, they were expressly specified; the later Bihar notification adding tyres and tubes to various vehicles reinforced that reading. The criminal law requirement of clear notice also mattered: a dealer could not be prosecuted unless the order gave an ascertainable standard and fair warning of the duty to display price and stock particulars. On that basis, the prosecution was treated as unsustainable. en-us Mon, 09 Apr 1973 00:00:00 +0530 Tue, 14 Apr 2020 15:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287430 Motor-car tyres and tubes were not shown with sufficient certainty to fall within item 1 of Schedule I in the order then in force. The surrounding drafting pattern and comparable notifications indicated that, where tyres and tubes were intended to be included, they were expressly specified; the later Bihar notification adding tyres and tubes to various vehicles reinforced that reading. The criminal law requirement of clear notice also mattered: a dealer could not be prosecuted unless the order gave an ascertainable standard and fair warning of the duty to display price and stock particulars. On that basis, the prosecution was treated as unsustainable. Case-Laws Indian Laws Mon, 09 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287430