"Charming platformer" is quite the frequent occurrence in the indie gaming scene. We have received so many platforming jewels from passionate small creators and some that even passed into gaming legend. The likes of Limbo, Braid, Fez and many more belong in this camp and a recent title that has also managed to capture people's hearts is Hollow Knight. With its wonderfully dark but charming visuals, tight combat and endearing characters, it's one of the must-haves for anyone that's a fan of the genre.
The game was initially only available on the PC but has since moved to the Switch where it has received even further success. Developer Team Cherry announced in a post detailing the recent free DLC Godmaster that the game is heading to the PS4 and Xbox One in Spring 2019. In addition to this, there will also be physical editions of the game available for the Switch, PS4 and Xbox One in a partnership with Skybound Games.
The game received wide critical acclaim and fans of it have been passionate about the title. It is great news to learn that it will be available on all the relevant platforms and collectors will be able to get their hands on it as well. Go forth little bug knight!
Small Charlie It kinda is. It's a little mindless, which isn't always a bad thing.
Kikmi You all lie. Snake is the ultimate fighter. You've probably died from that a billion times more than even dark souls. HAVE YOU EVEN FINISHED THE GAME?!?!??!
Purple_Dragon I'm keen on this but will pick this up at a later stage on sale.


This man has been disabled for most his life, and he pretty much gave up. When Jesus asked him why he didn't get into the water, he made excuses. Am I saying his excuses are not valid? No , we all have valid excuses to give up on life. This is exactly what Satan wants to do, to give up hope and lose all faith. But Jesus is still asking you today, Do you want to get well?
This entry was posted in Jesus on February 3, 2017 by Unashamed of Jesus.
Amen. Our faith determines our ability to be healed. Action proves faith. Another great, thought-provoking blog. No more excuses! We must get up and walk.


I first met Bamboo Hirst at her bohemian Baroque London flat. Immediately I felt a strong connection to this fascinating person whose life has been captivating and truly extraordinary. Bamboo was born in Shanghai in the 1930s, the child of a Chinese singer and an Italian spy. Her memoir, "Blue China" tells the story of her parents' romance and her own search for identity following her migration to Italy. There she had a very long and successful career in fashion.
We all try to find our own personal style and identity in life. Some of us are born with natural grace and fashion sense, and some acquiring it through life's "big adventure". Life experience shapes not only our attire, but our way of life. Bamboo's personal style reveals what she is today, intelligent, sophisticated and a young spirit! I bet that Annie Horth, a Céline's stylist, would be inspired by Bamboo's intelligent chic as I was at our photo-shoot together.
There is something very clever about her layered style, the white tailored crisp shirt, dark navy wool sweater, grey jersey trousers and "Porsche 911 Red" lipstick! I love how the white colour of the tailored shirt sticks out under the sweater's hem, sleeves and collar.
Bamboo has an intelligent chic, it is ageless! A woman in any period of their life, whether twenty five or sixty, can look sophisticated and contemporary.
A special thanks to Bamboo & Peter Hirst for their warm hospitality and kindness.


Submitted by Kerry on Mon, 2011-05-09 00:02.
Recently the state released its annual report on child abuse.
As Gov. Tom Corbett wrote in one of the first pages, the number of cases of substantiated child abuse reports declined to 14.9 percent in 2010.
This was compared with 15.6 percent in 2009.
The fact that fewer substantiated child abuse cases have been reported, on the surface, appears to be a good thing. However, physicians, child advocates and law enforcement are worried despite the decrease.
They believe the state's current system of reporting means more children are abused than the statistics reveal and that they are simply suffering in silence.
We hear all the time about cases of abuse that end in a child being harmed or killed.
Last year, it was Jayahn Cox-Phoenix, a 3-year-old in Harrisburg who died of traumatic head injury and drowning. But many cases of abuse go unreported.
In Pennsylvania, although the substantiated child abuse numbers — those that are investigated or prosecuted — are down, referrals to what is called General Protective Services, which provides help for children whose cases don't meet the definition of the state's abuse law, are up 9 percent or 39,791 cases in 2010.
There is more reason to wonder about our numbers. On a national scale, Pennsylvania is well below other states and the national average when it comes to figures on investigated child abuse cases. In our state, 8.3 of every 1,000 children are involved in an abuse case.
The national average is 40.3, according to 2009 figures from the federal Administration for Children and Families. Child welfare groups say Pennsylvania's number is so low compared with other states it raises a red flag in the way we define child abuse.
Pennsylvania also is well below the national rate of children receiving child protective services and there are even questions about how abuse is handled when you look at county-by-county numbers. The rate of abuse cases was 2.5 per 1,000 children in Philadelphia last year yet it was only .4 in Allegheny County.
In sparsely populated Potter County, that number is 3.5 and in Dauphin County it is 1.5, according to state figures. Advocates say there are too many times when a child needing protection falls outside the state's legal definition of abuse. Our definition of child abuse is considered one of the most narrow in the country.
Many incidents that fall short here, advocates say, would be considered abuse in other states. There is enough concern and enough questioning coming from various groups that these issues should be examined. It is much like the questions that were raised about our statewide juvenile court system.
When it became clear children in Luzerne County were standing before judges with no attorneys and being sent to detention centers for minor infractions, our state did something to make certain we were protecting our children.
Judges, advocates and government officials pulled together and created the Interbranch Commission on Juvenile Justice. The group met several times, examined the issue and released a report last May that provided an important list of 43 recommendations touching on all aspects of the juvenile justice system. Those recommendations are now being used in juvenile courts across the state.
Lawmakers also are steering legislation to help protect youth in the court system to make sure there are no more "cash for kids" tragedies. There could be explanations for some of these child abuse issues, but we need to stop and figure that out. It has been too long since we have taken a hard look at the child protection services.
On Wednesday, the confirmation hearing for acting public welfare Secretary Gary Alexander will be held. Senators should ask him about the child abuse issue and press him to support the creation of a commission on child abuse that would take a hard look at child abuse reporting and investigating in our state and make certain services for children are coordinated.
Everyone needs to be on the same page when it comes to reporting child abuse. Given the complexities of the child welfare system and how often children might be having serious problems without getting the proper attention, he also should consider the idea of a children's ombudsman, which would create an independent office to resolve concerns about an individual child.
The number of children who died from reported child abuse is down from 43 in 2009 to 33 last year.
This is promising but any death is too many, and we need to be sure no child is falling through the cracks in our state.


Boasting a privileged location in Verona, the Maxim Hotel is just a kilometre from the Porta Vescovo, while the Verona and Vicenza Exhibition centres and many other famous attractions are just few kilometres away from the hotel.
To maximize your comfort, all the guestrooms offers bright decor along with modern amenities as well as warm service to ensure you a memorable stay.
Being a charming oasis of tranquillity the fabulous on-site restaurant will tantalize your taste buds with wonderful cuisine. The beautifully decorated bar is the ideal meeting place for those who wish to try the impressive and ever changing cocktail.


Calling all University of Utah students, alumni, and Utes fans! Not only can you support the Utes now, but your dog can too with the Utah Utes Pet ID Tag. Crimson red and black, this bone-shaped Utes tag is painted with high quality glossy color that is sure to not only stand out in a crowd, but also stand up against rust. This NCAA officially licensed pet tag is the perfect addition to your pet's fan gear.
When you purchase this tag you'll also receive a free tag silencer. This glow-in-the-dark, silicon tag serves to protect your pooch's tag from rubbing against other tags and creating wear and tear. Because being a U of U fan is a lifetime responsibility, we want this pet ID tag to last.
Additionally, you'll receive both an S-Hook and Split Ring for your choice of attachment to your four-legged friend's collar.
Whether you are currently enrolled, alumni, or just love to follow Utes sports, this tag is perfect for your furry-friend.
When pets wander off and disappear it can be terrifying. That's why dogIDs offers free, laser engraved personalization. Using a high quality laser engraver, your personal information is deeply engraved onto your dog's tag. On the back of this tag there is enough room for four lines of text and up to fifteen characters per line. This should be plenty of space to fit any information that could play an important role in your pet's safe return home.
Even better, the engraving on this tag is guaranteed for the life of your pet. That means, if something should ever happen to make the engraving on your pet's take illegible, send it back to us and we'll fix it so it looks good as new and send it back to you!


text:
"Indirect Taxation"=Section 3-B undoubtedly commences with a non-obstante clause, but the provision has to be read harmoniously with sub-section (6) to Section 4-B. Any other interpretation would make sub-section (6) a dead letter, for if we accept the plea of the Revenue whenever there is violation or failure to abide with the "intendment", Section 3-B would be invoked and applied, not sub-section(6) to Section 4-B. Section 3-B would apply when a false and wrong certificate or declaration is made. Sub-section (6) on the other hand, deals with cases where the dealer is unable to comply with the intendment, i.e., for some reason he is unable to sell the goods within the State, export them or sell them in the course of inter-State trade or commerce. Intendment of the said nature has not been treated as false or wrong declaration as consequences have been prescribed in sub-section (6). It is essential to be stated that consistency and certainty in tax matters is necessary. In cases relating to "Indirect Taxation", this principle is even more important. Clarity in this regard is a necessity and the interpretative vision should be same.
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 10430 OF 2016
(@ S.L.P. (Civil) No. 28962 of 2013)
Commissioner of Commercial Tax, U.P. …Appellant
M/s Oswal Greentech Limited …Respondent
J U D G M E N T
Dipak Misra, J.
Leave granted.
2. The respondent, a dealer registered under Section 8-A of the U.P.
Trade Tax Act, 1948 (for brevity, "the Act"), is a holder of a recognition
certificate as per provisions contained in Section 4-B of the Act. The
respondent used to make purchases of raw material at the concessional rate
of tax against Form III-B obtained by it from the office of the Trade Tax
Officer. As per conditions prescribed under Section 4-B(2) of the Act, the
notified goods manufactured out of the raw material produced at the
concessional rate of tax against Form III-B is required to be sold by such
manufacturer in the State or in the course of inter-State trade and
commerce or in the course of export out of India. It is also provided in
the said Section that if a recognition certificate holder sells goods
manufactured by it out of the raw material purchased at the concessional
rate of tax against Form III-B in a manner otherwise than prescribed under
Section 4-B(2), the said dealer shall be liable to penal action equal to
three times of the tax, thus saved by the said dealer on purchase made
against Form III-B.
3. At the time of scrutiny, the assessing authority noticed that the
respondent had made purchases of natural gas against Form III-B at the
concessional rate of tax, and after manufacture of the notified goods, that
is, fertilizers, out of the said purchases of natural gas purchased against
Form III-B, some of the finished goods were transferred outside the State
of Uttar Pradesh. The Revenue issued show cause notice to the respondent
for the assessment year 2005-06 and after considering the explanation
offered, imposed penalty of Rs.10,46.98,335/- vide order dated 28.03.2009.
Being aggrieved, the respondent preferred an appeal under Section 9 of the
Act before the Joint Commissioner (Appeals)-1, Commercial Tax, Bareilly
being Appeal No. 798 of 2009, and the appellate authority vide its order
dated 12.11.2009 dismissed the appeal and confirmed the order of the
assessing authority dated 28.03.2009 passed under Section 3-B of the Act.
4. The dismissal of appeal constrained the respondent to file a second
appeal (Appeal No. 237 of 2009) before the Tribunal, Trade Tax, U.P. (for
short, "tribunal"). Since there was difference of opinion in the Division
Bench of the tribunal, the case was referred to the Chairman of the
tribunal who nominated another Judicial Member for his opinion. The
learned Judicial Member gave his opinion in favour of the respondent. On
the basis of the opinion expressed by the nominated Judicial Member, the
appeal stood allowed as a consequence of which the order imposing penalty
was annulled.
5. Being aggrieved by the order of the tribunal, the Revenue filed Trade
Tax Revision No. 579 of 2011 under Section 11 of the Act before the High
Court. The question of law that arose for consideration before the High
Court was as follows:-
"Whether under the facts and circumstances of the case, the Commercial Tax
Tribunal were legally justified in granting the exemption on purchase of
raw material against Form III-B whereas the dealer has made a stock
transfer of finished goods which is not permissible under law?"
6. The learned Single Judge took note of the fact that the tribunal had
relied on a Division Bench decision of the High Court in Camphor and Allied
Products Ltd. v. State of U.P. & Ors.[1] and on that basis had come to the
conclusion that the assessee had purchased the material and used it in
manufacture and there was no violation of Section 3-B of the Act and
accordingly concurred with the view of the tribunal as a result of which
the revision stood dismissed.
7. We have heard Mr. Pawanshree Agrawal and Mr. Rajeev Dubey, learned
counsel for the appellant and Mr. Punit Dutt Tyagi for the respondent.
8. It is profitable to refer to the findings recorded by the assessing
officer. It has been held by him that under Section 3-B and 4-B(2) of the
Act, the finished product manufactured from the raw material purchased at a
concessional rate can only be sold in U.P. or in the course of inter-State
trade and commerce or can be exported out of country, but stock transfer is
not permissible. According to the assessing officer, the trader had
purchased natural gas at a concessional rate against Form III-B i.e. 20%
minus 15% = 5%, availing the benefit at the rate of 15% and paying tax at
the rate of 5%. The production of urea has been done by using the natural
gas obtained at a concessional rate and the manufactured product, that is,
urea has been sent by way of stock transfer outside the State in clear
violation of Section 3-B and 4-B(2) of the Act. It has been further opined
by him that the assessee had acted contrary to the provision of law by
purchasing raw material at a concessional rate and thereafter sending the
finished goods as stock transfer outside the State which does not come
under the term 'sale' and no revenue is generated by the State. Proceeding
further, the assessing officer has held thus:-
"The trader without acting under the provisions of the Section 3B and 4B(2)
of the Uttar Pradesh Trade Tax Act, had caused loss of revenue to the
State. The State had lost revenue at the rate of 15% on the purchase of
raw material used in the produced goods sent as stock transfer, which could
have received had these were not purchased against Form 3B. Because the
tax has been paid at the rate of 5% against form 3B. Had the trader not
declared false declaration against Form 3B, and had acted as per the
provision of Section 4B(2), then the State Government could have got 20% as
Tax and 1% as development tax totaling 21%. The local purchase of natural
gas could have been made without form 3B. But the trader had not acted
under the provisions of Section 3B. The trader had not also acted u/s 4B
(2) which he had declared to act when taking the forms 3B. Hence, the raw
material purchased at a concessional rate were utilized in the
manufacturing of the notified finished product (Urea), but instead of
making any sale (within and outside the State) and without exporting those
outside the country, had made stock transfers, thereby had violated Section
4B(2) of the Act. By making false declaration u/s 3B of the Act, the
trader had only deposited tax on the purchase of raw material (Natural
Gas) at the rate of 5% only and availed the benefit of 15%. On the other
hand without taking any action u/s 4B (2) of the Act, had made stock
transfer outside the State, as a result of which had saved tax @ 7.5% apart
from the development tax on Urea. As such the trader was able to evade tax
@ 22.5% in an illegal manner and thereby had caused double loss of revenue
to the State."
9. The appellate authority, as the order would reflect, has expressed
the view that the assessee, after availing the benefit at the concessional
rate, has violated the provisions contained in Section 4B(2) of the Act and
has been making stock transfers quite often. The appellate authority has
opined that the principle stated in the authorities in Camphor and Allied
Products Ltd. (supra), Bareilly v. State of U.P.[2], CTT v. Manoharlal
Heeralal Pvt. Ltd.[3] are different and not applicable to the facts of the
10. The opinion of the tribunal, as expressed by the judicial member,
which is the final view of the tribunal, is that the trader was authorized
to purchase the natural gas for the manufacture of urea and it is
undisputed that it had manufactured urea by utilizing the natural gas
purchased against the issue of Form III-B. He has proceeded to state that
no action can be taken under Section 3-B on the ground that the products
utilizing the natural gas purchased against the issue of Form III-B were
sent through stock transfer without selling those directly, because Section
4-B of the Act cannot be extended to determine the responsibility under
Section 3-B. The judicial member has arrived at the said conclusion on the
foundation that Section 4-B has nothing to do with the fact that how the
notified goods are to be disposed of because the provision of Section 3-B
is not applicable in case the raw material is used for production of the
notified goods mentioned in the recognition certificate. The learned
member has expressed the view that the decisions in Camphor and Allied
Products Ltd. (supra) and Bareilly (supra) are fully applicable and the
case of the assessee is covered by the principles stated therein. He also
took note of the fact that the decisions in Camphor and Allied Products
Ltd. (supra), Bareilly (supra) and Manoharlal Heeralal (supra) have not
been assailed before the Supreme Court and, therefore, they are binding
precedents in the field. Eventually, the learned member came to hold thus:-
"In the present case it is established that the trader had utilized natural
gas purchased against the Form 3B in the production of the 'Urea'. As
such, in my opinion, proceeding u/s 3B should not have been initiated
against the trader. The order which has been passed by the assessing
officer u/s 3B of the Act and which has been confirmed by the first
appellate court, are not justified."
11. To appreciate the controversy in proper perspective and to scrutinize
the analysis of the departmental authorities on one hand and the tribunal
and the High Court on the other, it is necessary to scan the statutory
scheme and its real import. Section 3-B of the Act reads as follows:-
"Section 3-B. Liability on issuing false certificate, etc.-Notwithstanding
anything to the contrary contained elsewhere in this Act, and without
prejudice to the provisions of Sections 14 and 15-A, a person, who issues a
false or wrong certificate or declaration, prescribed under any provision
of this Act or the Rules framed thereunder, to another person by reason of
which a tax leviable under this Act on the transaction of purchase or sale
made with or by such other person ceases to be leviable or becomes leviable
at a concessional rate, shall be liable to pay on such transaction an
amount which would have been payable as tax on such transaction had such
certificate or declaration not been issued :
Provided that before taking any action under this section, the person
concerned shall be given an opportunity of being heard.
Explanation.-Where a person issuing a certificate or declaration discloses
therein his intention to use the goods purchased by him for such purpose as
will make the tax not leviable or leviable at a concessional rate but uses
the same for a purpose other than such purpose, the certificate or
declaration shall, for the purpose of this section, be deemed to be wrong."
[Emphasis supplied]
12. Section 4-B(2) and 4-B(6) of the Act which are relevant to the
controversy at hand and further on which the Revenue has laid immense
emphasis are extracted hereunder:-
"(2) Where a dealer requires any goods, referred to in sub-section (1) for
use in the manufacture by him, in the State of any notified goods, or in
the packing of such notified goods manufactured or processed by him, and
such notified goods are intended to be sold by him in the State or in the
course of inter-State trade or commerce or in the course of export out of
India, he may apply to the assessing authority in such form and manner and
within such period as may be prescribed, for the grant of a recognition
certificate in respect thereof, and if the applicant satisfies such
requirements including requirement of depositing late fee and conditions as
may be prescribed, the assessing authority shall grant to him in respect of
such goods a recognition certificate in such form and subject to such
conditions, as may be prescribed.
Explanation.-For the purposes of this sub-section,-(a) goods required for
use in the manufacture shall mean raw materials, processing materials,
machinery, plant, equipment, consumable stores, spare parts, accessories,
components, sub-assemblies, fuels or lubricants ; and
(b) 'notified goods' means such goods as may, from time to time, be
notified by the State Government in that behalf.
xxxx xxxxx
(6) Where a dealer in whose favour a recognition certificate has been
granted under sub-section (2) has purchased any goods after payment of tax
at concessional rate under this section, or as the case may be, without
payment of tax and the goods manufactured out of such raw materials or
processing materials or manufactured goods after being packed with such
packing material are sold or disposed of otherwise than by way of sale in
the State or in the course of inter-State trade or commerce or in the
course of export out of the territory of India, such dealer shall be liable
to pay an amount equal to the difference between the amount of tax on the
sale or purchase of such goods payable under this section and the amount of
tax calculated at the rate of four per cent, on the sale or purchase of
such goods."
13. It is submitted by Mr. Agrawal, learned counsel for the appellant
that recognition certificate is granted where a dealer uses the goods (raw
material) in the manufacture of notified goods by him in the State or in
the course of inter-State trade and commerce or in the course of export
outside India and the fulfillment of aforesaid two conditions is a pre-
requisite for claiming exemption, but in the case at hand, the assessee
though has purchased the goods at concessional rate by furnishing Form III-
B under Rule 25-B(1) has engaged itself in stock transfer and, therefore,
the penal provisions gets fully attracted. Relying on sub-section (6) of
Section 4-B, it is urged by him as no differential tax has been paid by the
assessee, certificate in Form III-B continues to be a false or a wrong
certificate as regards the purchase of natural gas and used in the
manufacture of urea, hence the penalty has been correctly levied. It is
his further submission that decision in Camphor and Allied Products Ltd.
(supra) is not applicable to the facts of the present case, for in the said
case the camphor manufactured by the assessee was transferred by way of
stock transfer outside the State of U.P. on which the differential tax was
paid in accordance with Section 4-B(6) of the Act, but in the present case,
no differential tax has been paid by the respondent, and such violation as
a natural corollary leads to the inevitable conclusion that the certificate
in Form III-B continues to be a false or wrong certificate. Lastly, it is
contended by him that the Division Bench of the High Court has not
correctly laid down the law in Camphor and Allied Products Ltd. (supra)
inasmuch as it has confined its consideration to the first part of
condition enshrined under Section 4-B(2) of the Act, whether the raw
material has been used in the manufacture or not, but has not considered
the second part, that is, the goods had been sold intra-State or inter-
State or exported out of India.
14. Mr. Tyagi, learned counsel for the assessee, per contra, would
contend that the respondent-assessee is engaged in the manufacture and sale
of fertilizer and as per the recognition certificate, it is entitled to
procure natural gas at a concessional rate and the respondent has procured
natural gas from two sources (1) from GAIL at a concessional rate against
Form III-B and (2) from outside the State from BPCL/GAIL at normal tax.
Learned counsel would submit that the respondent has disposed of urea by
local sale and has also transferred the stock to various States which have
been pursuant to and in compliance of Movement Orders issued by the
Government of India from time to time. He has referred to directions
issued by the Ministry of Chemicals & Fertilizers under the Fertilizer
(Movement Control) Order, 1973. It is urged by him that as per the
Fertilizer (Movement Control) Order, 1973 unless the Government of India
authorizes a manufacturer to make stock transfer of a particular quantity
of urea in a particular month, no urea can be transferred/sold from one
State to another. Learned counsel would put forth that the State never
disputed the stock transfers made under Fertilizer (Movement Control)
Order, 1973. Learned counsel would further propone that show cause notice
was issued under Section 3-B for alleged violation of Form III-B and it
cannot change the foundation to raise a fresh plea under Section 4-B(6) of
the Act. It is further urged by Mr. Tyagi that the pronouncement in
Camphor and Allied Products Ltd. (supra) is absolutely correct and, in
fact, it has been holding the field for considerable length of time as far
as the State of U.P. is concerned. To substantiate the contentions he has
raised, he has placed reliance on CCE v. Gas Authority of India Ltd.[4] and
SACI Allied Products Ltd. v. CCE, Meerut[5]. Though Mr. Tyagi has
contended with regard to limitation in exercise of revisional jurisdiction
and the bar on the part of revenue to accept the judgment on the same
question in the case of one assessee and question its correctness in the
case of another assessee and in support of the same has cited certain
authorities, we need not enter into the said arena, for what we are going
to hold.
15. In Camphor and Allied Products Ltd. (supra) the High Court took note
of the fact that the RFO and furnace oil was purchased against Form III-B
and the same was used in the manufacture of camphor and other goods
mentioned in the recognition certificate granted under Section 4-B of the
Act. It took note of the two earlier decisions in Commissioner of Trade
Tax v. Spox India and Allied Industries[6] and Arora Steel Udyog (P) Ltd. v
Commissioner of Trade Tax, U.P.[7] and quoted a passage from the latter
authority, which is to the following effect:-
"It is well-settled that proceedings under Section 3-B shall be initiated
only when the assessee issues a false or wrong certificate or declaration
provided under any of the provisions under the Act or Rules framed
thereunder. This view has been constantly taken by this Court in Sahni
Engineering Works v. Commissioner of Sales Tax 1994 UPTC 70, Commissioner
of Sales Tax v. B.K. & Co. Engineering Works, Agra 1995 UPTC 502 and S.G.
Industries v. State of Uttar Pradesh [1998] 108 STC 328; 1997 UPTC 616 of
this Court. Therefore, unless it was shown that the form III-B issued by
the revisionist were false or wrong, or the declarations made therein was
false or wrong, no proceedings under Section 3-B of the Act could have been
initiated. It is also not the case of the department that the assessee did
not use the goods purchased by him for the purpose for which exemption
certificate was granted to him. Therefore, the assessee cannot be deemed to
have issued a wrong certificate."
It also took note of the decision relied upon by the Revenue in Puri
Industries v. Commissioner of Sales Tax[8], which took a different view and
thereafter came to hold as follows:-
"28. The petitioner purchased RFO/furnace oil against form III-B for
manufacture of its final product, namely, camphor and other allied
products. Section 3-B clearly shows that it is the user of the goods which
is relevant for the purpose for which form III-B was given and not how the
finished product or manufactured goods are sold. Admittedly form III-B was
issued for use in manufacture of camphor and other allied products and
RFO/furnace oil for which the recognition certificate was granted. Hence in
our opinion the petitioner cannot be deemed to have issued any wrong or
false certificate and tax cannot be legally charged under Section 3-B of
the Act.
xxxxx xxxxx
31. In the present case RFO and furnace oil have admittedly been used in
the manufacture of camphor and allied products for which recognition
certificate was granted. Hence it cannot be deemed that the petitioner has
issued any wrong or false certificate. It is evident from the facts that
the petitioner has not issued any wrong or false certificate or declaration
in form III-B inasmuch as both RFO and furnace oil have been used for the
same purpose, namely, in the process of manufacture of goods, i.e.,
camphor, and another allied products."
16. We have already analysed the statutory scheme and what has been dwelt
with by the High Court in Camphor and Allied Products Ltd. (supra) and what
has been pressed into service by Mr. Tyagi. Presently, text and context in
detail. Section 4-B(2) is applicable to the dealer who manufactures
notified goods in the State or engaged in packaging of such notified goods
manufactured or processed by him. The said dealer can apply to the
assessing authority in such form, manner and within the time prescribed for
grant of the recognition certificate. The assessing authority can grant
the recognition certificate to the dealer in respect of goods used in the
manufacture of the notified goods or packing of the notified Goods.
Explanation to the sub-section defines the word "Goods" which means raw
materials, processing material, machinery, spare parts and also fuels. The
expression "Notified Goods" means such goods as notified by the State
government from time to time.
17. Sub-section (2) to Section 4-B also requires that the notified goods
should be "intended" to be sold by the dealer within the State or in the
course of inter-State trade or commerce or in the course of exports out of
India. The expression "intended" is significant and important. It refers
to the intention of the dealer after the goods are manufactured and packed.
The expression "in the course inter-State trade or commerce" is quite
broad and wide. An issue may arise as to whether the stock transfer
outside the State in terms of directions issued by the Central Government
can be considered as sale or transaction in the course of inter-State trade
or commerce. In the case at hand, we would not decide the said issue or
question, for it was not raised or argued before the authorities and can be
examined in an appropriate case when raised and considered. Be it noted,
sub-section (6) is a specific provision which deals with the case of the
dealer who has been issued the recognition certificate and has purchased
goods without payment of tax or at concessional rates, but has sold the
manufactured goods or packaged goods otherwise than by way of sale in the
State, or in the course of inter-State trade or commerce or export out of
India. The provision specifically deals with cases where the dealer
manufactures or packs the notified goods and has taken benefit of
lower/concessional or nil rate of tax on the raw material but is unable to
fulfill the intendment, i.e., he has not been able to sell the notified
goods by way of sale within the State or in course of inter-State state or
commerce or by way of export. In such cases, the dealer is liable to pay
the amount of difference on the amount of sale or purchase of such goods on
which concession or nil rate of tax was paid on account of issue of the
requirement certificate and the amount of tax calculated @ 4%. The sub-
section is a particular and a specific section which deals with and
specifies the consequences when the dealer is unable to meet and comply
with intendment. The sub-section (6) would, thus, be applicable.
18. Section 3-B undoubtedly commences with a non-obstante clause, but the
provision has to be read harmoniously with sub-section (6) to Section 4-B.
Any other interpretation would make sub-section (6) a dead letter, for if
we accept the plea of the Revenue whenever there is violation or failure to
abide with the "intendment", Section 3-B would be invoked and applied, not
sub-section(6) to Section 4-B. Section 3-B would apply when a false and
wrong certificate or declaration is made. Sub-section (6) on the other
hand, deals with cases where the dealer is unable to comply with the
intendment, i.e., for some reason he is unable to sell the goods within the
State, export them or sell them in the course of inter-State trade or
commerce. Intendment of the said nature has not been treated as false or
wrong declaration as consequences have been prescribed in sub-section (6).
It is essential to be stated that consistency and certainty in tax matters
is necessary. In cases relating to "Indirect Taxation", this principle is
even more important. Clarity in this regard is a necessity and the
interpretative vision should be same.
19. In view of the aforesaid analysis, we find the view expressed by the
tribunal which has been concurred by the High Court is absolutely
defensible and does not warrant any interference. Resultantly, the appeal,
being devoid of merit, stands dismissed. There shall be no order as to
…….………………….J.
(DIPAK MISRA)
….……………………..J.
(SHIVA KIRTI SINGH)
[1] (2005 ) 139 STC 380 (All)
[2] 2004 UPTC 331
[3] 2006 NTN, Vol. 29 page 223
[4] 2008 (232) ELT 7 (SC)
[5] 2005 (183) ELT 225 (SC)
[8] 1988 UPTC 1197
28 Oct 2016 28 Oct 2016 advocatemmmohanUncategorized"Indirect Taxation"
Previous Post in Benson vs. State of Kerala – Criminal Appeal No.958 of 2016 (since disposed of on 03.10.2016) and the accompanying appeals, arising from the conviction of the appellant from his prosecution on the offences proved, this Court in the singular facts as involved and having regard to the duration of his incarceration and the remission earned by him, extended the benefit of such discretion and directed that the sentences awarded to him in those cases would run concurrently. It was noticeably recorded that the offences in the cases under scrutiny had been committed on the same day. The benefit of the discretion was accorded to the appellant therein referring as well to the observation in V.K. Bansal (supra) that it is difficult to lay down any straight jacket approach in the matter and that a direction that the subsequent sentence would run concurrently or not, would essentially depend on the nature of the offence or offences and the overall fact situation. Understandably, the appellant was required to serve the default sentence as awarded with the direction that if the fine imposed had not been deposited, the default sentence or sentences would run consecutively.
Next Post surcharge has been levied under Section 5A of the said Act on the gross sales tax payable, without deducting the entry tax as required under Section 4 of the OET Act.= It is well settled that the objective of framing rules is to fill up the gaps in a statutory enactment so as to make the statutory provisions operative. Rules also clarify the provisions of an Act under which the same are framed. Section 4 of the OST Act is a charging Section attracting liability to pay Sales Tax "on sales and purchases effected". Section 5 of the OST Act provides for rate of Sales Tax. Section 5A of the OST Act levies surcharge on the dealer which is nothing but an additional tax. Therefore, on a plain reading of the provisions under the OST Act as well as under the OET Act, a dealer is not entitled for reduction of the amount of entry tax from the amount of tax payable before the levy of surcharge under Section 5A of the OST Act. A harmonious reading of Rule 18 of the Rules as well as Sections 4, 5, 5-A of the OST Act reveals no conflict or inconsistency. The Rules are to be construed to have been made for furtherance of the cause for which the Statute is enacted and not for the purpose of bringing inconsistencies. 21) Section 5A of the OST Act is a self-contained provision and the surcharge, as already seen above, is leviable at the specified per centum of tax payable under the OST Act. Tax payable under the OST Act is independent of the provisions of OET Act. The assessment or quantification or computation of surcharge shall have to be made in accordance with the provisions of the OST Act. 22) Thus, on a conjoint reading of Section 5 of the OST Act, Section 4 of the OET Act and Rule 18 of the Rules, we are of the considered opinion that the amount of surcharge under Section 5A of the OST Act is to be levied before deducting the amount of entry tax paid by a dealer. 23) In view of the forgoing discussion, the impugned judgment and order dated 05.01.2007 passed by the High Court cannot be sustained and is liable to be set aside. In the result, all the appeals are allowed; however, the parties shall bear their own cost.

redpajama_set_name: RedPajamaCommonCrawl


Tune in every Monday evening at 5:15PM for our favorite picks from the crowd-sourced #DMBizEvents list of Des Moines area business events for the coming two weeks.
NEW!! MONTHLY EVENT: Technology Association of Iowa: "TechBrew AM Des Moines." 8-9am West End Architectural Salvage – 22 9th St, Des Moines. The first TechBrew AM event is sponsored by DMACC at West End Architectural Salvage with coffee and networking beginning at 8 am. Read more about the event here.
Join us for TechBrew AM! This fall we are kicking off a new series "TechBrew AM" events on Friday mornings with coffee and sharing our love of vinyl Fridays!
TechBrew AM is an informal networking event for entrepreneurs, technologists, business people and funders. TechBrew AM will take the place of monthly Des Moines TechBrews in August, October, November and December. In September, TAI will host a brand launch party on Thursday, September 8.
At TechBrew AM events, TAI President, Brian Waller will conduct casual interviews with CIOs who will share their favorite music for TAI's "Vinyl Fridays," discuss their career path, and share what's most important for the Central Iowa technology community moving forward. The first interview will be with Dan Greteman, TAI Board Member, STEM advocate and Des Moines Technology Leader.
Special guest, Rob Denson, President of DMACC will be in attendance to talk about the success of DMACC's first class of DIAD graduates.
MONTHLY EVENT: August Startup Stories: Networking and Lunch starts at 11:30 a.m.
Tales of Bootstrapped Success a Likely Topic.
It's been two plus years since his first appearance at Square One DSM's Startup Stories. Torey Maerz will again sit down with Mike Colwell, Executive Director of Square One DSM, this time joined by his brother and company Co-Founder Carl. "These two are quietly and consistently growing a very successful business and I wanted to have them back to talk about how they have done that," said Colwell of his desire to follow up on the January 2014 appearance.
ANNUAL EVENT: The 2016 Hashie Awards™: Social Media Club of Des Moines: 6 to 10pm at Jasper Winery, 2400 George Flagg Pkwy, Des Moines. Join us Thursday, August 25, 2016 at Jasper Winery to recognize Iowa businesses, organizations and agencies who have demonstrated excellence in social media marketing at the third annual Hashie Awards™.
Reserve your seat/table at The Hashie Awards™ Ceremony!


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'The Great Wall' (2017) Official Trailer | Matt Damon, Zhang Yimou
Matt Damon plays a European mercenary in China during the Song dynasty. He encounters the Great Wall of China and meets Chinese soldiers who defend against monsters (Released February 17, 2017).
Hollywood white washing the practice of casting in the film industry of the United States which involves white actors cast in historically non-white character roles.
The Great Wall of China was panned and defended regarding whitewashing. The film, which was set in the Northern Song Dynasty of ancient China, sets white/male Matt Damon in the lead role of William Garin. Director Zhang Yimou defended the casting choice, stating that Damon is not playing a role that was originally conceived for a Chinese actor.
Cardinal Theater published 2/02/2017 10:20:00 AM


Response: The most important result from this report is that this technique is possible. Prior to this study, no one had ever reported this type of approach. In fact, there are many reasons it could have failed, and based on the current scientific literature, one could argue that it should not have worked. The types of molecules that can be absorbed when taken orally have very different properties than molecules that are being developed as imaging agents. Our lab specializes in using computer simulations to predict how the molecular properties of molecules impact their distribution in the body, so we decided to take this as a challenge to develop an agent that could be used for this type of screening.
Our main finding surprised us. Molecules that are orally absorbed are typically small and lipophilic (greasy) while imaging agents are larger and hydrophilic (they like water). We initially thought that the best agents would have a balance of these properties – they would be halfway in between these two extremes. However, our results showed us that the best agents were actually at the far end of the spectrum – the hydrophilic molecules performed the best. The amount absorbed is not extremely high (better than some current drugs, but lower than average). However, while this can be problematic for drugs, it actually isn't an issue with imaging. The near-infrared light is so sensitive, that very little imaging agent is needed, and the agents are very safe, so even if a patient absorbed a large amount, it wouldn't be a problem. This provides a very large 'window' to dose patients.
Response: Now that we know this approach can work, we are developing other imaging agents to go after additional targets in cancer. Every patient's tumor is different, so we'd like to add a second imaging agent to the pill so the physician has even more information to make an informed decision. This second agent would use a different 'color' of near-infrared light to help differentiate different types of tumors. Once the necessary agents are developed, then these need to be tested for safety before starting a clinical trial. We've chosen molecules that have a good track record for safety (similar agents have gone into humans at high doses with no problems), but the FDA requires testing of every new agent (even if it is a combination of two previous agents) to make sure it is safe for use in humans. Once this has been demonstrated, it would be ready for clinical trials.
Response: An exciting part of this research has been to go after other diseases, now that we know it works. This approach cannot be used for all diseases, since near-infrared light can only penetrate a few centimeters of tissue. This means that the imaging agent has to be accessible from the body surface. It works for breast cancer since imaging instruments can scan from multiple angles around the breast tissue to detect tumors (known as tomography). Another method we are developing would aid in the early diagnosis and treatment of rheumatoid arthritis.
Rheumatoid arthritis (RA) is an autoimmune disease, meaning the body's immune system starts attacking the joints. The damage is largely irreversible, but there are effective treatments available. Therefore, there is lots of interest in early diagnosis. The use of a disease-screening pill for RA would allow patients who are at high-risk of developing the disease (or those that have some early symptoms but it's too early to tell if it is RA) to take the pill and have their hands scanned for inflammatory markers of the disease. The goal is to allow physicians to more accurately diagnose and treat these patients at an early stage to improve their outcomes. There's even early evidence that some patients may be cured if the disease is caught early enough. We think this is another exciting application for this approach.
This entry was posted in Author Interviews, Biomarkers, Breast Cancer, Technology, University of Michigan and tagged Biomarkers, breast cancer, medical imaging by Marie Benz MD FAAD. Bookmark the permalink.


For many charitable and other bodies offering staff membership of the Local Government Pension Scheme (LGPS) as a result of local authority outsourcing, there has been a concern with how past-service liabilities have been transferred to them, due to the LGPS' inability to segregate service between employers.
This issue becomes very real when charities and other not-for-profit organisations seek to manage their increasing pension liabilities by leaving the LGPS, thereby triggering a cessation debt under LGPS regulations. To date, the LGPS has failed to recognise the disproportionate impact of the issue on charities – members of the public donate for charitable causes not public-service pensions.
In an encouraging change of practice by the Lothian Pension Fund, things are changing. This will be welcome news for many LGPS employers.
A report called "Deficit management in the LGPS" was published by PwC on 3 July 2015. It was commissioned by the Scheme Advisory Board for local pension schemes – a body which helps local government establish how schemes should be run. The report concludes that the current cessation basis is too strong and should be more reflective of what is happening in the wider market. It recommends a move from valuing exit debts based on gilt yields to measuring them using the Consumer Price Index saying this would "remove the perceived unfairness that certain LGPS employers are exposed to prevailing market conditions at key events". The report also says that in some circumstances it can be in the interests of a fund to "allow an employer to exit with weaker terms".
Following this report, the Lothian Pension Fund within the LGPS consulted with all of its employers on the following proposed change to its funding strategy. Cessation from the LGPS to be on the ongoing basis for those employers admitted to Lothian Pension Fund as a direct result of the transfer of staff from another Fund employer. The consultation closed at the end of September 2015. The outcome is yet to be published. However, if the change is adopted it will pave the way for other pension schemes to treat cessation employers in the same way, making it easier for employers across the country to leave the LGPS.


Twelve legions is 72,000 angels. During the time of Hezekiah, one angel struck dead 185,000 Assyrian soldiers in a single night. Even setting aside his own deity (through which the world was made), Jesus had amazing power at his disposal. With a word he could stop all the pain and crush all his enemies.
And his enemies certainly deserved to be crushed. Each time I read the passion account, I'm staggered by man's ability to shamelessly dehumanize another person. The authorities weren't just carrying out a sentence on an apparently guilty man; they were making sport of the accused and doing everything they could to strip him of all dignity.
Matthew briefly records what happened when Jesus was initially taken before the Jewish council: "Then they spit in his face and struck him. And some slapped him, saying, 'Prophesy to us, you Christ! Who is it that struck you?'" (Matthew 26:67-68).
It got worse once Pilate finally conceded to the Jewish demands and handed him over to be crucified.
Pilate apparently assigned a handful of his personal soldiers to prepare Jesus for crucifixion. These men, however, decided to gather up a few of their buddies (a battalion was probably about 600 men) and have some fun. So 600 "men" stripped Jesus naked, put a royal robe on him along with the crown of thorns, beat him, spit on him and taunted him.
Now, when we juxtapose the cruelty of Jesus' accusers with the power available to Jesus to crush them, it's astounding. What amazing self-restraint! How could someone possibly experience such abuse and yet refrain from bringing swift justice on his abusers? Do you let the mosquito feast on your arm when you can easily swat it?
But the intensity of mockery that Jesus experienced makes his love all the more overwhelming. As Paul writes in Romans 5, "where sin increased, grace abounded all the more." These men's cruelty couldn't outpace God's love. Although Jesus must have been tempted to put a quick end to these people, his love for the Father and his love for us prevailed. How reassuring it is to remember that if Jesus' love didn't falter here, it won't falter ever.


Police officers allegedly ripped a wig from a transgender woman's head and emptied the contents of her handbag onto the street.
Video footage has emerged of officers holding down Jose Dos Santos, 49, as they arrested her on Soho's Wardour Street for a public order offence.
Gay Star News spoke to two people who claim to have witnessed the incident.
They said: "The victim then had her wig ripped from her head, her handbag and purse literally emptied out on the road, so her personal belongings were damaged and scattered around her.
Speaking to The Independent, the Metropolitan Police said a complaint had been received and that the incident was being investigated by the Directorate of Professional Standards, the body that looks into the conduct of officers when allegations are made against them.
Dos Santos was charged under Section 5 of the Public Order Act and appeared by virtual link in Westminster Magistrates Court yesterday where she was bailed until May.
According to those present, officers arrested the woman after she vomited outside the Le Pain Quotidien restaurant shortly after 3pm.
A crowd gathered and people filmed the incident on their shot video of the arrest on their phones.
A video uploaded to YouTube shows Dos Santos being held on the floor.
A police officer is heard to say: "If you keep putting your legs up I'm going to keep standing on them. Just relax".


Download free ringtone Jackboy – Innocent By Circumstances (Sniper Gang) to your cell phone (iPhone or Android smartphone), сlick on downstream link, and save mp3 file. The best popular and fresh sounds, tones, short melodies for mobile devices and tablets on our website absolutely free. All at no cost to you, obviously. Happy listening!


text:
Fact Sector
Delivering the Best News to you!
U.S. dollar losses bounce after Canada tips toward higher rates
Posted By: ellisclcorg
A U.S. dollar rebound against major currencies was interrupted on Wednesday after Canada's central bank signaled it could start an interest rate hike in 2022 and reduced the scope of its asset-buying program.
The dollar index, which tracks the U.S. currency against six major peers, turned down after the announcement from the Bank of Canada and was off by 0.1% in late afternoon (1946 GMT) in New York after having been up as much as 0.24% for the day. The greenback lost about 1% against the Canadian dollar.
Earlier the U.S. dollar had rebounded from a seven-week low hit overnight against major currencies as broad weakness in stock markets triggered by a resurgence of COVID-19 cases in India and Japan encouraged a retreat to the safe-haven appeal of the greenback.
The safety bid had also supported the Swiss franc and the Japanese yen as the bright outlook for a global recovery dimmed.
But the catalyst for the move between the two North American dollars on Wednesday was a reminder that the outlook for changes in interest rates have been key to currencies as recoveries unfold. The greenback weakened through much of April as U.S. interest rates declined and as traders bet that vaccinations would open up a stronger global economic recovery and drive demand for riskier and higher-yielding currencies.
The greenback's bounce had come with softer U.S. Treasury yields as investors reconsidered how long it might take before inflation forces the Federal Reserve to tighten monetary policy and as they saw prices for oil and stocks hit on Tuesday by the prospect of a slower global recovery because of more COVID-19 cases.
The Fed's Open Market Committee meets next week and the European Central Bank decides policy on Thursday. Though neither is expected to signal a change in policy now, traders may hold back from big bets for a few days, said Joseph Manimbo, senior market analyst at Western Union Business Solutions.
"I think the market is just going to play it carefully in case the Fed changes its tune," Manimbo said.
At the moment, he sees the market acting as though it is at "somewhat of a crossroads for the dollar given that it has struggled this month."
Some analysts have said that a new inclination by the Bank of Canada to tighten monetary policy could prove to foreshadow changes by other central banks.
The Bank of Canada sharply raised its outlook for the economy and reduced the scope of its large-scale asset-buying program while keeping its key interest rate steady. It said the pandemic will be "less detrimental" to the economy than it had thought.
The central bank's message brought back some of the appetite for risk, which carried over to other commodity-linked currencies, strategists at ANZ Research noted. The Australian and New Zealand dollars gained about 0.5%.
The benchmark 10-year Treasury yield climbed to 1.58% on the news from Canada and then hovered around 1.57%, not far from the 1.60% level at the start of the week, as the note consolidated gains after a reversal that had driven yields to a 14-month high at 1.7760% last month. The note held steady even after an auction of 20-year bonds showed strong demand.
The biggest casualty of the dollar's rise in Wednesday trading was the euro, with the single currency weakening as much as 0.24%. It was last flat at $1.2032 after touching a seven-week high of $1.2079 overnight.
The Japanese yen, often seen as a safer refuge than the dollar, gained against the greenback to 107.86 but then drifted back to 108.08.
In cryptocurrencies, bitcoin traded around $55,500, consolidating after its dip to as low as $51,541.16 on Sunday. It set a record high at $64,895.22 on April 14.
Fishing Tips Used By The Most Successful Professionals
NFL braces for lower draft ratings
Important factor in the development of dendritic cells identified
Not Impossible, just unlikely: Wall Street's plant-based love wilts
Adders, moths and rats invasions
Fact Sector by Everestthemes


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Morning Coffee: JP Morgan's method of monitoring bankers' morality. Exhibitionist bank CEOs
by Daniel Davies 13 December 2019
Of all the uses of artificial intelligence in banking, JP Morgan's new application of "robots" that scrutinise expense claims is surely the most depressing. It's something of a comedown from the ambitious (although in the end disastrous) Palantir project from last year, which aimed to apply Big Data techniques to email archives, phone records and even GPS tracker data in order to identify potential rogue traders or insider dealers. That project got shut down and the head of security fired when it turned out that he had "gone rogue" and started collecting data on senior executives as well, trying to find the source of a press leak. Now the ambitions appear to have been scaled back to the processing of pockets full of crumpled receipts.
In many ways, this was an inevitable application of the technology. The main use of machine learning in banking operations is to match up trades to counterparties, deal with errors, scrutinize multiple names and the other imprecisions that have historically required armies of back office human staff. Given the investment in developing that technology, it was natural to apply it to a similar problem of matching up receipts to itineraries, checking things against corporate spending and entertainment policies and making sure that, for example, innocent looking restaurant bills weren't supplied by strip clubs.
Is the robot expenses revolution really a good thing? It's more efficient, of course – the robots can process more expenses claims more quickly, and they don't let anything slide. But rigid enforcement of expenses rules can be a false economy. For the right client, at the right time, a $5,000 bottle of Screaming Eagle can have a higher return on investment than any other money a good investment banker will ever spend.
If you develop a penny pinching culture, you might cut out a hundred cases where bankers abuse the system to subsidise their lifestyle and count a half-million dollar saving, but miss the ten million dollar deal that never got done, because a big financial sponsors client got poached by a rival who was more fun to be with. It's understandable to have a policy against hotel minibars, but if a salesperson comes back from a marketing trip feeling miserable, they're going to do fewer marketing trips and if a miniature bottle of gin can make the airport hotel a little bit more bearable, it might be cheap at the price. Robots are efficient, but banking is a people business and sometimes it needs human beings who understand what the job is like. Often, employers should be more worried about the expenses claims which are small and silly than the ones that big and fancy.
Separately, two independent data points means that there's a new trend – Goldman Sachs has sent out a memo to all staff revealing that the management team are relocating within the New York Office to the mezzanine floor above the "Sky Lobby" in an open plan layout. Like Mike Corbat's move to a similar spot in Citigroup's new space, the idea is to exhibit themselves and take part in the "buzz" of the employee areas. It's all about opportunities for senior management to see and be seen.
That's interesting enough in itself, but if you think about it, it's potentially very informative about the future. If you want to know what someone is planning, look at what they do, not what they say, and the physical location and infrastructure is as tangible a piece of information as you can get. Think about it this way – can you have a difficult meeting in an open plan work space? Can you plan the closure of a business unit on a mezzanine? Definitely not. So any GS partners wanting to do things like that are going to have to find another space to do so. If the new mezzanine is as visible and open to staff as the memo suggests, then it is going to be really noticeable when if half the people nominally stationed on it are not in fact there.
Commiserations to all the FX traders and analysts who were asked to pull all-nighters during the UK elections, as banks required everyone to come in and deal with sterling fluctuations. Have a bacon roll or its non-meat equivalent, you've earned it. (Financial News)
Mitchell Nadel is leaving his job as Morgan Stanley's head of macro trading, a move shortly following (but apparently not necessarily connected to – it is year-end after all) the Turkish lira trading losses. David Flowerdew will replace him (Bloomberg)
Lloyds of London has published a 30-page guide to trans- and non-binary inclusion for its workers. Although this might seem somewhat more surprising than, say, when Goldman Sachs did the same thing given the reputation of the Lloyds market, Marc McKenna-Coles, the global diversity manager said that "our research into the experiences of trans and non-binary people within this market allowed us to encounter a vigorous self-supporting trans and non-binary community already in existence in insurance". And good luck to them. (Financial News)
Blackrock have run into political trouble in France – putting out a think-piece on the future of pension reform must have seemed like a natural thing to do, but it's been seized on by left-wing politicians and media as an attempt at inappropriate influence. (Les Echos)
How do you get ahead in investment banking for Credit Suisse in Asia? According to Edwin Low, the co-head there, in order to be eligible for promotion to MD, you need to have generated successful referrals to the private bank for two years in a row. (Euromoney)
Tech firms in Silicon Valley are introducing "shoeless offices" and, unaccountably, treating this as a perk for employees rather than some bizarre kind of hazing ritual. (Guardian)
Photo by Chris Yang on Unsplash
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Morning Coffee: Goldman Sachs accidentally scared off its most desirable hires. The trading firm eating investment banks' lunches
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The Universe does respond to requests. I've been checking out condo units just to get a feel for condo living and of course to find something that would be my inspiration for the future.
I had also been inactive in blogger events for awhile so it was truly a welcome surprise to be invited to The Magnolia Residences City Food Picks. I was sure there was going to be food involved but to get to see their condo units too meant that I was hitting 2 goals with this 1 event.
The Magnolia Residences is composed of 4 towers located at the back of the Robinson's Magnolia mall. Three towers have already been constructed and some units are ready for occupancy by June this year.
Robinsons Residences partnered with RJ Ledesma and Anton Diaz (of Our Awesome Planet), both from the Mercato Central Group to create the City Food Picks, a food tour that showcases the unique food choices and dining experiences at Robinsons Magnolia mall.
Meetup for the food tour was at the The Magnolia Residences showroom where we got a glimpse, or more appropriately, pictures of the different units available. We got to see the 1-bedroom, 36sqm unit and the 78.60sqm, Executive 2-bedroom unit.
Now, if you live in one of these units or you live near the area, or you just want to treat your taste buds to something new, then you would definitely want to indulge in unique dining options in the mall. The City Food Picks tour provides a taste of these new food choices that had us wanting to stay for more.
After a tour of the condo units, we headed on to the food tour at the mall. We went to 8 food places so we had to remind ourselves to pace our eating so we see, smell and taste all the food that we we're going to be treated to and take pictures too.
Our first stop was at C'Verde which offered healthy, meat-free options. The menu was a combination of Cafeteria Verde's vegetarian menu and Big Chill's blended beverages. Fresh veggies are used for their appetizers, sandwiches, rice meals, pizza, pasta and other offerings.
I have been trying to go vegetarian again but the food choices in malls are usually not vegetarian-friendly so a food place like this sounded really good to me. But the taste buds must be satisfied so we we're given a taste of their Bean and Cheese Taquitos - beans and sharp cheddar cheese wrapped in flour tortilla and served with homemade salsa or sour cream, or in our case, with garlic mayo.
Well, this was our first bite and I think we we're all satisfied by this delicious treat. The flavorful cheese, soft beans, crunchy wrap and the creamy dip really made this a pleasure to bite into and there was no meat involved too. Definitely worth another visit.
Another healthy eating place - to my delight - is Zigla!. They offer 3 pre-set food categories: rice, pasta and classic and all come in at 300 calories or less. All food is freshly cooked after you place your order and all ingredients are organic too!
You can choose from their healthy offers of soups, salads, brown rice meals, wraps, sandwiches and juices to complete your meal. They also sell high-fiber breads in different varieties as well as gluten-free and sugar-free cookies.
I bought myself a bottle of their Zuper Juice in Turmeric Ginger flavor before the tour and I was very satisfied with the spicy, sweet taste and even felt energized afterwards. These juices are anti-oxidant rich with live enzymes and sweetened with Stevia. I was told not to shake the bottle but stir it with my straw before drinking as it was fermented and might foam and waste my drink if shaken. They also offer a variety of detox juices made from fruits in season.
For the food tour, we got to taste their Tuna and Cheese Sandwich which used their high-fiber wheat loaf. This healthy and filling sandwich would surely have been a good partner to my Turmeric and Ginger Zuper Juice earlier.
For those who are craving for the taste of Thai food, Pad Thai and more! serves up savory Thai noodles, salad, bagoong rice and other food options.
Savory and spicy is how Thai food is usually described but their Pad Thai Chicken made me very happy as it didn't have the spiciness I expected, it was flavorful and on the sweet side instead. You have the option to make it spicy though, just ask for the condiment of your choice.


This is a portrait of the first self-made woman millionaire in the United States: Madam C. J. Walker. Her bio is a seriously up-from-her-bootstraps story if there ever was one. Her life was dedicated to self-optimization on every front, and along the way, she lifted up thousands of others.
Born Sarah Breedlove in 1867, her parents were former slaves who worked as sharecroppers on a cotton plantation in Delta, Louisiana. Sarah was orphaned as a child, then widowed at age 20 with a small child in tow.
In 1906 she did three important things: she created a line of hair products, re-named herself Madam C. J. Walker and began selling her hair products door to door.
Madam C. J. Walker's firm, the Walker Company, eventually grew to employ over 20,000 men and women in the U.S., Central America and the Caribbean.
A keen capitalist who created products that women wanted?
Yes. But Madam C. J. Walker also profoundly inspired those who worked for her, and the countless others who heard her words on individual determinism and self-sufficiency.
Madam C. J. Walker understood the concept of personal self-improvement. She knew she held it in her hands, this power to utterly transform herself and change how the world saw her.
As Madam C. J. Walker became more successful, she cultivated an eye for fine things, and employed a tutor to upgrade her grammar and school her in subjects that would help her communicate more effectively.
She smartly invested in real estate, which increased her net worth and helped her advance a myriad of social institutions and causes, from the YMCA and NAACP to ending desegregation and helping women get the vote.
Madame C. J. Walker passed away in 1919 at her 34-room estate overlooking the Hudson River in New York.


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Q: Didnt get the expected results when calculate Cosine similarity between strings I want to calculate the pairwise cosine similarity between two strings  that are in the same row of a pandas data frame.
I used the following lines of codes:
import pandas as pd
from sklearn.feature_extraction.text import TfidfVectorizer
from sklearn.feature_extraction.text import CountVectorizer
from sklearn.metrics.pairwise import cosine_similarity

pd.set_option('display.float_format', '{:.4f}'.format)

df = pd.DataFrame({'text1': ['The quick brown fox jumps over the lazy dog', 'The red apple', 'The big blue sky'],
                   'text2': ['The lazy cat jumps over the brown dog', 'The red apple', 'The big yellow sun']})

vectorizer = CountVectorizer().fit_transform(df['text1'] + ' ' + df['text2'])

cosine_similarities = cosine_similarity(vectorizer)[:, 0:1]

df['cosine_similarity'] = cosine_similarities

print(df)

It gave me following output, which seems incorrect:

Can anyone help me to figure out what I did incorrectly?
Thank you.

A: I'm no expert, but here's one way to do it.
import pandas as pd
import numpy as np
from sklearn.feature_extraction.text import CountVectorizer
from sklearn.metrics.pairwise import cosine_similarity

pd.set_option('display.float_format', '{:.4f}'.format)

df = pd.DataFrame({'text1': ['The quick brown fox jumps over the lazy dog',
                             'The red apple',
                             'The big blue sky'],
                   'text2': ['The lazy cat jumps over the brown dog',
                             'The red apple',
                             'The big yellow sun']})

vectorizer = CountVectorizer()

# np.hstack([df["text1"], df["text2"]]) puts all "text2" after "text1"
X = vectorizer.fit_transform(np.hstack([df["text1"], df["text2"]]))

cs = cosine_similarity(X)  # full symmetric numpy.ndarray

# The values you want are on an offset diagonal of cs since
# "text2" strings were stacked at the end of "text1" strings

pairwise_cs = cs.diagonal(offset=len(df))
df["cosine_similarity"] = pairwise_cs

print(df)

which shows:
                                         text1                                  text2  cosine_similarity
0  The quick brown fox jumps over the lazy dog  The lazy cat jumps over the brown dog             0.8581
1                                The red apple                          The red apple             1.0000
2                             The big blue sky                     The big yellow sun             0.5000

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Kaitaia Motor Lodge offers well-located and convenient Motel Accommodation in the Far North of New Zealand, with competitive room rates and a wide range of guest facilities.
Just two minutes away from the town centre, this Kaitaia Motel sits close to shops, the supermarket and restaurants while still granting you the warmth and beauty of the countryside.
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