https://www.taxtmi.com/caselaws?id=46497 An exemption notification computing relief by reference to average production over preceding sugar years required periods of nil production to be excluded from the calculation. Clause (3), read with clause (4), showed that years in which no sugar was produced could not be counted in the denominator merely because production occurred in only one of the relevant years. The term "any" was read in context to cover one or more of the preceding years, so the average had to be worked out only on the basis of actual production periods. The assessee's view that one year's output should be divided by three was rejected. en-us Tue, 25 Feb 2003 00:00:00 +0530 Mon, 23 Jun 2014 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46497 An exemption notification computing relief by reference to average production over preceding sugar years required periods of nil production to be excluded from the calculation. Clause (3), read with clause (4), showed that years in which no sugar was produced could not be counted in the denominator merely because production occurred in only one of the relevant years. The term "any" was read in context to cover one or more of the preceding years, so the average had to be worked out only on the basis of actual production periods. The assessee's view that one year's output should be divided by three was rejected. Case-Laws Central Excise Tue, 25 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46497