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2016 (7) TMI 288 - ALLAHABAD HIGH COURTLevy of penalty consequent to iron and steel being used by it for manufacture of "two-way cages". - assessee held a recognition certificate under Section 4B of the 1948 Act for manufacture of "iron and steel". - Section 4-B (5) of the U.P. Trade Tax Act, 1948 - Held that:- Insofar as the question of manufacture of two-way cages and they being covered under the entry of "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 stand appended thereto. Admittedly, two-ways cages do not find mention in any of the sub clauses appended to Clause (iv). The use of the words "that is, to say" forbids and clearly restricts the Court from conferring an expansive meaning upon the phrase "iron and steel". This Court finds no merit in the challenge laid to the order imposing penalty under Section 4-B (5) of the 1948 Act. - Decided against the assessee.
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