1.      Uttranchal HC in M/s. I.A.S Products , opines that "Pressure Regulator" cannot be said to be a container by interpreting it to be part and parcel of the "Cylinder".

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2.      P&HHC in M/s. Girnar Impex Ltd. : held that limitation plea being mixed question of fact and law cannot be taken for first time before High Court.

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3.      P&HHC in Sachdeva & Sons: has very beautifully ruled that whether it is the State or the individual, unless explanation is offered for the delay that it is either reasonable or satisfactory to the satisfaction of the court, delay cannot be condoned.

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4.      P&HHC in Deepak Radio : in context of permissible stage/authority for admission of statutory forms enabling assessee to claim concessional taxation.

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