https://www.taxtmi.com/caselaws?id=326602 The Karnataka High Court held that the phrase "a dealer being a woman" in Section 17(4)(ii) of the Karnataka Sales Tax Act, 1957 is not confined to a single woman, and can include a partnership firm consisting of two women partners. The court relied on the Act's inclusive definition of "dealer", which covers a firm, and on the interpretive rule that singular words may include the plural where the context permits. Finding no repugnancy in the statute, it concluded that such a firm could be considered for the statutory benefit and set aside the narrower interpretation. en-us Mon, 14 Mar 2016 00:00:00 +0530 Wed, 20 Apr 2016 09:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326602 The Karnataka High Court held that the phrase "a dealer being a woman" in Section 17(4)(ii) of the Karnataka Sales Tax Act, 1957 is not confined to a single woman, and can include a partnership firm consisting of two women partners. The court relied on the Act's inclusive definition of "dealer", which covers a firm, and on the interpretive rule that singular words may include the plural where the context permits. Finding no repugnancy in the statute, it concluded that such a firm could be considered for the statutory benefit and set aside the narrower interpretation. Case-Laws VAT and Sales Tax Mon, 14 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326602