https://www.taxtmi.com/caselaws?id=96536 Charges for rent of government telephone lines and trunk calls constitute "revenue" within section 230(a) and therefore attract preferential priority in the company's winding up, while incidental labour charges (such as moving lines) do not fall within the statutory categories and are excluded. The court interpreted "revenue" by reference to ordinary meaning and statutory context, rejecting an ejusdem generis reading that would assimilate revenue to charges for work or labour. Only amounts payable within twelve months before the winding up order qualify under the statutory priority; sums falling outside that temporal limit were held non preferential. en-us Fri, 27 Jun 1930 00:00:00 +0530 Mon, 09 Jan 2012 10:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96536 Charges for rent of government telephone lines and trunk calls constitute "revenue" within section 230(a) and therefore attract preferential priority in the company's winding up, while incidental labour charges (such as moving lines) do not fall within the statutory categories and are excluded. The court interpreted "revenue" by reference to ordinary meaning and statutory context, rejecting an ejusdem generis reading that would assimilate revenue to charges for work or labour. Only amounts payable within twelve months before the winding up order qualify under the statutory priority; sums falling outside that temporal limit were held non preferential. Case-Laws Companies Law Fri, 27 Jun 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96536