What is relevant is not the literal meaning of a phrase; rather it’s impact on the consumer and if the impact tends to create humorous or hyperbolic impact and is not likely to be understood as making literal or misleading claims, the same will be permissible. Writing copy in an advertisement is an art and a copy writer will have thus, the freedom to express his own view and he will also have freedom of depicting the product in a manner which might, at the first sight appear to be obvious untruth and exaggeration, however, it’s final impact on the reader/consumer is humorous. Such an expression may sound as an obvious untruth or an exaggeration, however, if it ultimately causes an impact on the reader/consumer which is humorous or hyperbolic, the expression would be within the Advertising Code. Aditya Kumar Jha v. Union of India, 2017 (121) ALR 66.
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The principle of law, thus is crystal clear. It is to be seen as to whether as to what point of time sale is effected, namely, whether it is on factory gate or at a later point of time, i.e., when the delivery of the goods is effected to the buyer at his premises. This aspect is to be seen in the light of the provisions of the Sale of Goods Act by applying the same to the facts of each case to determine as to when the ownership in the goods is transferred from the seller to the buyer. The charges which are to be added have put up to the stage of transfer of that ownership inasmuch as once the ownership in goods stands trabsferred to the buyer, any expenditure incurred thereafter has to be on buyer’s account and cannot be a component which would be included while ascertaining the valuation of the goods manufactured by the buyer. Commissioner, Customs and Central Excise v. Roofit Industries Ltd., (2015) 8 SCC 229.