Industrial meaning of "bleach liquor" extended exemption coverage to sodium hypochlorite solution.

Sodium hypochlorite solution was treated as falling within the expression "bleach liquor" for exemption under Notification No. 195/86 because the term was not defined in the notification and was given its wider industrial meaning. Relying on usage in the textile bleaching industry and technical literature, the expression was understood to cover bleach liquors in commercial use containing both calcium hypochlorite and sodium hypochlorite in dilute solution. On that construction, the exemption was held applicable to sodium hypochlorite solution.

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Issues: Whether Sodium Hypochlorite solution was covered by the expression "Bleach Liquor" for the purpose of exemption under Notification No. 195/86 dated 13-3-86.

Analysis: The notification exempted Bleach Liquor but did not define the expression. The Court relied on the understanding of the term in the textile bleaching industry and on technical literature showing that bleach liquors in commercial use included both calcium hypochlorite and sodium hypochlorite in dilute solution. On that basis, the expression was held to bear a wider industrial meaning rather than being confined only to calcium hypochlorite.

Conclusion: Sodium Hypochlorite solution was held to fall within "Bleach Liquor" and the exemption applied.

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