1976 (10) TMI 147 - SUPREME COURT

Whether entry 22 added by the Gujarat Government by notification dated March 27, 1967 to Part 1 of the Schedule to the Minimum Wages Act, 1948 covers Mangalore pattern roofing tiles?

Held that:- The Explanation says that, for the purpose of entry 22, potteries industry ’includes’ manufacture of the. nine articles of pottery named therein. It seems to us that the word ’includes’ has been used here in the sense of ’means’, this is the only construction that the word can bear in the context. In that sense it is not a word of extension, but limitation; it is exhaustive of the meaning which must be given to potteries industry for the purpose of entry 22. It must therefore be held that the manufacture of Mangalore pattern roofing tiles is outside the purview of entry 22. Against assessee.