11.   The accused was not guilty if he switched labels with some perverted sense of humour.

12.   Therefore the accused is guilty of theft before he passes the checkout.

13.   It was held that the accused was not guilty of theft because the transaction was a contract of sale which was voidable for mistake but had not been avoided.

14.   A way of upholding the outcome in Dip Kaur is to hold that the accused was not dishonest.

15.   Even if the accused is not in possession there may be an appropriation.

16.   The furniture belonged to a man in prison, and the accused was not in possession.

17.   The accused is not guilty of that offence if force or threat of force is not used at the time of the theft.

18.   On the facts, however, the accused was not the sole proprietor.

19.   The victim has only an equitable interest, and the accused is not guilty of theft of the shares.

20.   Under civil law the accused is under a duty to make restitution.