1982 (4) TMI 278

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....r cast scrap is iron scrap. Outside the law courts, the question has merely to be stated to be answered in the affirmative. For, just as cast iron is iron, cast iron scrap must be iron scrap. It stands to reasons and common sense. But the learned Government Pleader argued that cast iron scrap is not iron scrap. He went to the extent of saying that iron scrap excludes cast iron scrap. The argume....

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....later day amendment to entry 4. The Government Pleader relied on this amendment as an aid to the construction of the entry as it stood before. Under the amended entry cast iron scrap gets special mention. According to the Government Pleader, the express inclusion of cast iron scrap, while entry 4 was subsequently revamped, shows its implied exclusion from the entry as it stood prior to its recast.....

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....of a layman, or of a man in the market place, than of a forensic expert. There is no scope for straining or torturing the meaning of words in the schedule which are either in common parlance or in commercial vogue. When the legislature recast entry 4, it no doubt mentioned by name, cast iron scrap. But the only practical effect of this amendment is that cast iron scrap need no longer be in doub....