https://www.taxtmi.com/caselaws?id=73575 The explanation to Notification No. 90/70-C.E. was construed strictly, and the word "and" was held to retain its conjunctive meaning. A tea factory had to satisfy the requirement of purchasing not less than two-thirds of its green leaf from outside sellers during both the relevant financial year and the immediately preceding year. The language was clear and workable when read together, and no absurdity justified substituting "or" for "and". The assessee therefore did not qualify for the duty concession under the notification. en-us Wed, 18 Feb 1987 00:00:00 +0530 Wed, 01 Jun 2011 18:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73575 The explanation to Notification No. 90/70-C.E. was construed strictly, and the word "and" was held to retain its conjunctive meaning. A tea factory had to satisfy the requirement of purchasing not less than two-thirds of its green leaf from outside sellers during both the relevant financial year and the immediately preceding year. The language was clear and workable when read together, and no absurdity justified substituting "or" for "and". The assessee therefore did not qualify for the duty concession under the notification. Case-Laws Central Excise Wed, 18 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73575