https://www.taxtmi.com/caselaws?id=186680 Newspaper printing ink falls within Entry 45 of the First Schedule to the Andhra Pradesh General Sales Tax Act because the entry, read in its statutory context, reflects an intent to include printing ink within the taxed goods. The absence of a comma between "lithographic" and "printing" does not narrow the entry, as punctuation is only a subsidiary aid and cannot defeat clear legislative meaning. An interpretation excluding printing ink was rejected because it would render the word "printing" redundant, contrary to the rule that every word in a statute should be given effect where possible. Commercial understanding and the nature of lithography as a printing process also supported inclusion. en-us Thu, 04 Oct 2001 00:00:00 +0530 Tue, 27 Sep 2016 15:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186680 Newspaper printing ink falls within Entry 45 of the First Schedule to the Andhra Pradesh General Sales Tax Act because the entry, read in its statutory context, reflects an intent to include printing ink within the taxed goods. The absence of a comma between "lithographic" and "printing" does not narrow the entry, as punctuation is only a subsidiary aid and cannot defeat clear legislative meaning. An interpretation excluding printing ink was rejected because it would render the word "printing" redundant, contrary to the rule that every word in a statute should be given effect where possible. Commercial understanding and the nature of lithography as a printing process also supported inclusion. Case-Laws VAT and Sales Tax Thu, 04 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186680