https://www.taxtmi.com/caselaws?id=159853 The Court interpreted Entry 22 of Part I of the Minimum Wages Act Schedule and held that the word "includes" in the Explanation was used restrictively, meaning "means", rather than enlarging the scope of the entry. The nine specified pottery articles were treated as exhaustive for that definition, because the context showed no intent to extend coverage to all pottery products. On that construction, manufacture of Mangalore pattern roofing tiles fell outside Entry 22, and the appellants succeeded. en-us Wed, 20 Oct 1976 00:00:00 +0530 Tue, 05 Aug 2014 09:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159853 The Court interpreted Entry 22 of Part I of the Minimum Wages Act Schedule and held that the word "includes" in the Explanation was used restrictively, meaning "means", rather than enlarging the scope of the entry. The nine specified pottery articles were treated as exhaustive for that definition, because the context showed no intent to extend coverage to all pottery products. On that construction, manufacture of Mangalore pattern roofing tiles fell outside Entry 22, and the appellants succeeded. Case-Laws Indian Laws Wed, 20 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159853