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Report No. 61

3.62. Selection of cause implicit.-

In another case1, Viscount Simon L.C. said:

"The interpretation to be applied does not involve any metaphysical or scientific view of causation. Most results are brought about by a combination of causes, and a search for 'the cause' involves a selection of the governing explanation in each case."

In the same case, Lord Wright said:

"This choice of the real or efficient cause from out of the whole complex of the facts must be made by applying common sense standards."

1. Yorkshire Dale S.S. Co. Ltd. v. Minister of War Transport, Cobwold, 1942 AC 691 (698, 706).

3.63. In yet another case1, Denning L.J. said:

"It is always a matter of seeing whether the particular event was sufficiently powerful a factor in bringing about the result as to be properly regarded by the law as a cause of it."

1. Cork v. Kirby Maclean Ltd., (1952) 2 All ER 402 (407).



Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back




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