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2009 (3) TMI 934 - PUNJAB AND HARYANA HIGH COURTWhether the respondents herein who are manufacturers of ethyl alcohol from molasses falls within entry 10 of the notification dated February 11, 1994, so as to disentitle them from claiming exemption from sales tax under rule 28A of the Rules? Held that:- In the present case, the words of the entry are clear and unambiguous and cannot be given a different meaning than what is evident from its literal and plain reading merely on the basis of the intention of the State Government. The learned single judge has rightly held that a proviso cannot be referred to as being independent of the subject-matter of main clause and is always subordinate to the main enactment. Thus judgment of the learned single judge is sound in law. Appeal dismissed.
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