Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1959 (4) TMI 44

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Rules. The Act was enacted in 1954 in order to make provision for the prevention of food adulteration. Clause (1) in S. 2 of the Act defines the term "adulterated". This clause contains sub-clauses (a) to (1), which lay down the different circumstances in which an article of food shall be deemed to be adulterated. For instance, under sub-clause (a) an article of food is to be deemed to be adulterated if the article sold by a vendor is not of the nature, substance or quality demanded by the purchaser and is to his prejudice, or is not of the nature, substance or quality which it purports or is represented to be. Under sub-clause (1), with which we are concerned in this case an article of food is to be deemed to be adulterated if .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oduct obtained after removal of butter from curds by churning or otherwise. Rule A. 11.05 is in the following terms: Butter means the product prepared exclusively from the milk or cream of cow or buffalo, or both, with or without the addition of salt and annatto and shall contain not less than 80 percent of milk fat and not more than 16 per cent of moisture. No preservative is permissible in butter. Rule A. 11.06 defines whole milk, dahi or curd as meaning the product obtained from fresh whole milk either of cow or buffalo by souring, and states that it shall contain any ingredient not found in milk. Cream is defined in Rule A. 11.10 as meaning that portion of milk rich in milk fat which has risen to the surface of milk on standing and h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is prepared and not on the process by which it is made. Dahi is prepared from milk itself, after it has undergone the process of souring. the two well known and widely prevalent methods preparing butter are by souring milk and then churning the product so obtained, viz., curd, or by souring cream and churning it. There is, also, third method, which is used in some dairies, and that is to produce butter directly from milk itself. In all these three cases, the basic material from which butter is made is milk. Only the processes adopted for making it are different. In one case it is produced from milk directly. In one case it is produced from milk directly. In the other two cases, cream and curd are first prepared and these are then churned t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... curd" after the words "or cream". Mr. Adik has, therefore, contended that the intention clearly was to make provision only for butter prepared from milk or cream and to exclude butter obtained from curd. This argument cannot be accepted for the reasons which I have given above. It seems to us that reference was made to cream in this rule by way of abundant caution and not in order to exclude butter prepared from curd. According to the ordinary meaning of the word "butter" it would include butter prepared from curd. In fact, in common parlance, butter prepared from dahi or curd would be regarded as butter prepared from milk. The language used in rule A. 11.05 is not such as to exclude the ordinary meaning of the word .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates