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2015 (1) TMI 1415 - ALLAHABAD HIGH COURTImposition of tax on advertisement - Vires of Section 193 (1), 193 (2) (i) of the Act read with Section 541 (48) of the Act - Held that:- It is well settled law that while interpreting a statute, meaning should be assigned to each and every word, line by line, word by word and the statute as a whole - According to Maxwell, a construction which would leave without effect any part of the language of a statute will normally be rejected. Hon'ble Supreme Court by catena of judgment held that while interpreting any section of a statute, every word and provision should be looked into in context to which it is used and not in isolation - reliance placed in the case of Grasim Industries Limited v. Collector of Customs [2002 (4) TMI 52 - SUPREME COURT OF INDIA]. The respondents cannot exclude the proviso while interpreting Section 192 of the Act while framing Rules in question. The respondents while framing Rules, have not considered the proviso which provides that no tax shall be levied on any advertisement which is not a sky-sign. Accordingly, the Rules seems to be comprehensive in nature and inclusive of sky-signs hence suffer from violation of statutory mandate. Petition allowed - decided in favor of appellant.
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