https://www.taxtmi.com/caselaws?id=112708 A taxing exemption notification using the expression "industrial undertaking" in relation to paper, paper pulp and paper products was construed contextually by reference to the relevant manufacturing unit. Because the term was not defined in the governing enactment, it was given its ordinary trade meaning within the scope of the levy and exemption. On that basis, the exemption could not be extended to all units of a composite concern at the same location. It was confined to the paper and paper products undertaking, and not to the sugar mill or other units. The Revenue's challenge failed and the exemption was sustained. en-us Thu, 22 Jan 1998 00:00:00 +0530 Tue, 01 May 2012 14:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112708 A taxing exemption notification using the expression "industrial undertaking" in relation to paper, paper pulp and paper products was construed contextually by reference to the relevant manufacturing unit. Because the term was not defined in the governing enactment, it was given its ordinary trade meaning within the scope of the levy and exemption. On that basis, the exemption could not be extended to all units of a composite concern at the same location. It was confined to the paper and paper products undertaking, and not to the sugar mill or other units. The Revenue's challenge failed and the exemption was sustained. Case-Laws Central Excise Thu, 22 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112708