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14. The language employed under Section 9(8) of the Act is clear and there is no ambiguity to make a true interpretation of that Section. For the purpose of better understanding, the provision is reproduced below:

"9. PRACTICAL AND BASIC TRAINING OF APPRENTICES:
XXX XXX XXX (8)(a): Recurring coats (including the cost of stipends) incurred by an employer in connection with Practical training basic training, imparted to trade apprentices other than these referred to in Clause (a) and (aa) of Section 6 shall be borne -