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TMI Blog1987 (2) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... . This was under the order of the Assistant Collector dated 3-8-1974. This order was upheld by the Central Board Excise and Customs under its order dated 5-1-1982. The revision petition to the Central Government against the said order is the present deemed appeal before us. 2. We have heard Shri Dalip Kumar Dhar, advocate for the appellants and Shri V.M. Doiphode for the department. 3. The explanation in Notification 90/70-C.E. read as follows : "For the purpose of this notification the expression 'bought leaf factory' means a tea factory which has purchased not less than two-thirds of its green leaf from outside sellers during the financial year 1963-64 and in the financial year immediately preceding that in which the duty is levied." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. State of U.P. (AIR 1968 Supreme Court 1450). Paragraph 11 of the said judgment is as follows :- "Now if the expression "substances" is to be taken to mean something other than "medicine" as has been held in our previous decision it becomes difficult to understand how the word "and" as used in the definition of drug in Section 3(b)(i) between "medicines" and "substances" could have been intended to have been used con-junctively. It would be much more appropriate in the context to read it disconjunctively. In Stroud's Judicial Dictionary, 3rd Ed. it is stated at page 135 that "and" has generally a cumulative sense, requiring the fulfillment of all the conditions that it joins together, and herein it' is the antithesis of "or". Sometimes, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Statutory Interpretation by G.P. Singh (3rd edition) : "The word 'or' is normally disjunctive and 'and' is normally conjunctive but at times they are read as vice versa to give effect to the manifest intention of the Legislature as disclosed from the context. As stated by Scrutton, L.J. "You do sometimes read 'or' as 'and' in a statute. But you do not do it unless you are obliged because 'or' does not generally mean 'and' and 'and' does not generally mean 'or'. And as pointed out by Lord Halsbury the reading of 'or' as 'and' is not to be resorted to, "unless some other part of the same statute or the clear intention of it requires that to be done". But if the literal reading of the words produces an unintelligible or absurd result 'and' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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