TaxTMI 
TaxTMI 
2011 (8) TMI 555
X X X X Extracts X X X X
X X X X Extracts X X X X
....rain, Ajay Aggarwal, Ms. Mallika Joshi, Ms. Amrita Chatterjee, Rajan Narain, Navin Chawla, D.K. Singh, Gaurav Kaushik, Tushar Singh, Raghu Tandon, Pradeep Shukhla, S.M. Jadhav, Amit Singh, G. Sabharwal, Aneesh Sah, Brij Kishrore Sah, Mrs. Sushma Suri and Ms. Anitha Shenoy, Advocates with them, for the Appearing Parties. [Judgment per : P. Sathasivam, J.]. - This appeal by State of Maharashtra is directed against the judgment and order dated 8-12-2006 passed by the High Court of Judicature at Bombay in Writ Petition No. 2982 of 2006 whereby the High Court allowed the writ petition of the 1st respondent herein. 2. The issue involved in this appeal is whether Candy man, Minto-Fresh, Kitchens of India, Badam Halwa and Ashirvaad Atta et....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Standards of Weights and Measures (Enforcement) Act, 1985. (d) On 18-11-2006, the respondents, vide their letter, replied to the notice dated 6-11-2006. (e) On 28-11-2006, the respondents filed Writ Petition being W.P. No. 2982 of 2006, inter alia, for quashing the seizure memo dated 31-10-2006 and notice dated 6-11-2006. 4. The High Court, by impugned order dated 8-12-2006 allowed the writ petition by holding that the packages containing Candy man, Minto-Fresh, Kitchens of India, Badam Halwa and Ashirvaad Atta are not wholesale package within the definition of the expression "wholesale package" under Rule 2(x) of the Rules. 5. Questioning the said order of the High Court, the State f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dity contained in wholesale package : Provided that nothing in this rule shall apply in relation to a wholesale package if a declaration similar to the declaration specified in this rule, is required to be made on such wholesale packages by or under any other law for the time being in force." 9. In order to attract violation of the Rules referred above, the package seized must fall within the expression "wholesale package". A package used merely for protection during conveyance or safety would not be pre-packed commodity for the purpose of the Act and the Rules. As rightly observed by the High Court that for the package to be treated as a wholesale package, the package must not be a secondary package. In that event, we have to find o....