2023 (10) TMI 5

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....APPEAL NO(S). 9754 OF 2011 WITH CIVIL APPEAL NO(S). 6056 OF 2023 (@ SLP(C) NO(S). 32603 OF 2011) WITH CIVIL APPEAL NO(S). 6057 OF 2023 (@ SLP(C) NO(S). 32609 OF 2011) WITH CIVIL APPEAL NO(S). 6058 OF 2023 (@ SLP(C) NO(S). 32606 OF 2011) WITH CIVIL APPEAL NO(S). 6059 OF 2023 (@ SLP(C) NO(S). 32607 OF 2011) WITH CIVIL APPEAL NO(S). 6060 OF 2023 (@ SLP(C) NO(S). 32608 OF 2011) WITH CIVIL APPEAL NO(S)....

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....AOR ORDER Leave granted in the listed special leave petitions. This Court find no reason to interfere with the impugned judgment which hold that installation cables, outlet or connection modules, patch cords, patch panels, network cards, fibre optic cables etc. are not covered in Entry C. 20 (ii)(b) of the Second Schedule to the Karnataka Sales Tax Act, 1957. The view expressed, confor....

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....mples, Stukeley v. Butler Hob, 1971". The quotation, the expression "that is to say" is employed to make clear and fix the meaning of what is to be explained or defined. 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 unusual cases, depending upon the context of the words "that is to say", this ....