https://www.taxtmi.com/caselaws?id=41487 A taxing notification defining a "shift" must be construed reasonably, and a mandatory rest interval under labour law cannot be treated as extra working time to inflate the number of shifts. Applying that interpretation, the Bombay HC held that the half-hour break in each of the factory's two working shifts could not be counted as a third shift. The department's calculation of working hours was therefore unsustainable, and the excise demands founded on the supposed third-shift theory could not stand. en-us Fri, 08 Dec 1978 00:00:00 +0530 Thu, 03 Jun 2010 17:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41487 A taxing notification defining a "shift" must be construed reasonably, and a mandatory rest interval under labour law cannot be treated as extra working time to inflate the number of shifts. Applying that interpretation, the Bombay HC held that the half-hour break in each of the factory's two working shifts could not be counted as a third shift. The department's calculation of working hours was therefore unsustainable, and the excise demands founded on the supposed third-shift theory could not stand. Case-Laws Central Excise Fri, 08 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41487