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    <title>1996 (2) TMI 598 - Supreme Court</title>
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    <description>The SC allowed the appeal, overturning the HC&#039;s order that had quashed the FIR against the respondent. The SC determined that the respondent qualified as a &quot;dealer&quot; under relevant orders, as he stored oils exceeding prescribed limits without a license, even for manufacturing purposes. The Court held that the HC misinterpreted the definition of &quot;dealer&quot; and emphasized that the FIR contained all necessary elements of the offense. The SC directed the Investigating Officer to complete the investigation within four weeks and instructed the appropriate court to resolve the case within six months.</description>
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    <pubDate>Tue, 06 Feb 1996 00:00:00 +0530</pubDate>
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      <title>1996 (2) TMI 598 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=309193</link>
      <description>The SC allowed the appeal, overturning the HC&#039;s order that had quashed the FIR against the respondent. The SC determined that the respondent qualified as a &quot;dealer&quot; under relevant orders, as he stored oils exceeding prescribed limits without a license, even for manufacturing purposes. The Court held that the HC misinterpreted the definition of &quot;dealer&quot; and emphasized that the FIR contained all necessary elements of the offense. The SC directed the Investigating Officer to complete the investigation within four weeks and instructed the appropriate court to resolve the case within six months.</description>
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      <pubDate>Tue, 06 Feb 1996 00:00:00 +0530</pubDate>
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