TaxTMI 
TaxTMI 
2016 (7) TMI 288
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.... Ashok Kumar For the Opposite Party : S.C. ORDER This revision is directed against an order imposing penalty upon the revisionist-assessee in terms of the provisions of Section 4-B (5) of the U.P. Trade Tax Act, 1948 1. Admittedly, the revisionist-assessee held a recognition certificate under Section 4B of the 1948 Act for manufacture of "iron and steel". The penalty has come to be imp....
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....to the entry of "iron and steel" as carried in clause (iv) and submits that such an entry was not and could not have been accorded amplification and would have to be necessarily restricted to the specific articles which found mention in the various sub clauses appended to clause (iv). Insofar as the second submission of the learned counsel for the revisionist is concerned, this Court finds that....
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.... "iron and steel" goes, the Court finds that Clause (iv) of Section 14 employs the words "that is, to say". Following the well settled principles and rules of statutory interpretation especially when the words "that is, to say" are employed by the legislative author, it is obvious that articles in order to fall under clause (iv) would have to stand encompassed under the various sub clauses which s....
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....ear and fix the meaning of what is to be explained or defined and that such words are not used, as a rule, to amplify a meaning while removing a possible doubt for which purpose the word "includes" is generally employed. In the context of Section 14 of the Central Act, this Court in the said decision held that the expression "that is to say" is used in Section 14 apparently to mean to exhaustively....