This content is restricted to site members. If you are an existing user, please log in. New users may register below.Existing Users Log InUsername or EmailPassword Remember Me Forgot password? Click here to resetNew User? Click here to register Post navigation Interpretation of Statutes – Fiscal statute – Liberal interpretation – Subsidies granted by Government as incentive – The amount of subsidies should not be included in actual cost which expression should liberally be construed. Passing off—In the case of a passing off action the similarities rather than the dissimilarities have to be taken note of by the Court and the principle of phonetic “similarity” cannot be ignored.