TaxTMI 
TaxTMI 
2009 (12) TMI 422
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....e said case. 2. Stated in brief, the case of the prosecution, as alleged in the corn plaint dated 18-8-2005 filed by the complainant viz : The Assistant Controller of Legal Metrology, IV Circle, No 763, Bramaranibha Building, V Block, Rajajina gar, Bangalore-10, is as under: (a) On 19-2-2005 at 2.10p.m., the complainant, alongwith the members of his staff, inspected the shop of M/s. Food World, Super Market Limited at M. G. Road, Bangalore. During the said inspection, M. Sathish and Ashok (respectively accused Nos. 3 and 4) were present in the said shop The complainant noticed five packages of "Huggies Diapers" of size 'large', each containing ten pieces of diapers. The size of the commodity, viz: Diaper, contained in the packages was....
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....he said case. 4. Heard the arguments of Sri Padmanabha Mahale, the learned Senior Counsel and Sri B.V. Shankaranarayana Rao, the learned counsel appearing for the petitioners-accused and also Sri A.V. Ramakrishna, the learned High Court Government Pleader, Perused the order dated 1-9-2005 passed in the said case taking cognizance against these petitioners and two other accused issuing process against them. 5. Sri Padmanabha Mahale, the learned Senior Counsel for the petitioners strongly contended that as provided under Rule 18 of the Rules, the dimensions of finished commodities contained in the package have to be declared on the package or on the label affixed thereto, only if the commodity contained in the package in question is one....
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.... to be dismissed as being devoid of merits. 7. Rule 18 of the said Rules reads as under: "18. Declaration with regard to dimensions of certain commodities :- Where a package contains commodities like bed sheets, hemmed fabric materials, dhoties, sarees, napkins, pillow-covers, towels, table cloths or similar other commodities, the number and the dimensions of finished size of such commodities shall also be declared on the package or on the label affixed thereto Provided that where the package contains more than one piece of different dimensions the package shall also contain a declaration as to the dimensions and the retail sale price of each such piece: Provided further that the dimension of the commodities and the sale price t....
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....the beginning of the list of commodities mentioned therein while describing the commodities and the words 'similar other commodities' are used at the ends of the list. The commodities listed in the said Rule are bed sheets, hemmed fabric materials, dhoties, sarees, napkins, pillow-covers, towels and table cloths. It could be seen that, undisputedly, all the said commodities are similar to one another inasmuch as, they are all, of woven cloth of different sizes used for different purposes. 11. One package containing Diapers is made available to the Court by the learned counsel for the petitioners. It is not in dispute that the diaper contained in this package is same as the one contained in the packages seized by the complainant from the ....
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....ny of the commodities listed under Rule 18 of the rules namely dhoties, sarees, napkins, pillow-covers, towels, table cloths etc., which are all woven cloth of different sizes. This commodity, besides being dissimilar to all the said commodities listed under the said rule, is specially designed for the unique purpose of absorbing urine and stools excreted by infant babies. 14. In the aforesaid decision, Andhra Fradesh High Court has observed as under: "(A) Standards of Weights and Measures (Packaged Commodities) Rules, 1977 - Rules 6(1)(g), 12(4)(d)(x) and 18 - contravention of - a combined reading of Rule 6(1)(g), Rule 12(4) and Rule 18 reveals that the dimensions of the sanitary towels (napkins) are not required to be exhibited. on ....
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...., certainly he would not pick the Diaper for the reason that it does not look like either napkin or any of the said other articles. 16. Therefore, even if the words 'commodities like' and 'similar other commodities' are given too a liberal interpretation, it cannot be held that this commodity ' Diaper' could be brought under the list of commodities mentioned under Rule 18 of the Rules on the ground of similarity between this Diaper and any of the said commodities listed thereunder. 17. Since the Diaper could not be held to be similar to any of the commodities listed under Rule 18 of the Rules, there could be no violation of the said Rule if its dimension is not declared on the package containing the Diapers in terms of millimeter or c....