1991 (7) TMI 348

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.... K.P. RADHAKRISHNA MENON, J.-The common question arising for consideration in all the three revision cases reads: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the amount of transport charges. is not includible in the purchase turnover of sugarcane?" So far as T.R.C. No. 164 of 1987 is concerned, there are two other questions and th....

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....stion in T.R.C. No. 164 of 1987 the answer depends upon the construction of the Notification S.R.O. No. 402/64.   We shall read the notification: "S.R.O. No. 402/64............ hereby make an exemption in respect of the tax payable under the said Act on the sale of the goods specified in the Schedule below at all points.   The Schedule. 1.. Spirit other than liquor. Explan....

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....uous no more is necessary than to expound those words in their natural and ordinary sense, the words themselves in such cases best declaring the intention of the Legislature. The explanation incorporated in the notification, namely: "'Liquor' means and includes wine, brandy, champagne, sherry, rum, gin, whisky, beer, cider, coco-brandy, arrack and all other distilled or spirituous or fermented ....