Exclusive control, not ownership, determines whether "his mill" qualifies under sales tax exemption notifications.

The expression "his mill" in exemption and reduction notifications under the Kerala General Sales Tax Act, 1963 is construed to mean a mill under the assessee's exclusive control and actual operation, not one owned by the assessee in title. Ownership is not essential if the assessee solely operates the mill through ownership, limited rights, or other control-based arrangements. The term "miller" likewise covers an individual, partnership, or company that works and controls the mill. This control-based reading determines the legal meaning of the notifications, while the factual question of entitlement to the reduced rate remains for the competent appellate authority.

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Issues: Whether the expression "his mill" in the exemption and reduction notifications under section 10 of the Kerala General Sales Tax Act, 1963 includes a mill in the exclusive control of the assessee, irrespective of title or ownership.

Analysis: The expression "his mill" was construed in the context of the notifications as referring to a mill solely operated by the assessee. The decisive factor was exclusive control, not title. A person may qualify as a miller if he is in sole control of the mill, whether such control arises from ownership, limited ownership, or other rights. The term "miller" was understood to include not only an owner but also a person who works and operates the mill, provided the miller, whether an individual, partnership, or company, is in exclusive control of the mill.

Conclusion: The expression "his mill" includes a mill under the assessee's exclusive control, and ownership is not essential.

Final Conclusion: The legal meaning of the notifications was declared in favour of a control-based construction, while the actual entitlement to reduced rate was left for determination by the competent appellate authority on the facts.

Ratio Decidendi: In a tax notification, the expression identifying the assessee's mill is to be construed by reference to exclusive control and actual operation, not by reference to title or ownership alone.

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