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used to the detriment of any person [Vide Per Lord Cairns in walshall's Overseers vs. London and North Western Railway

Commr.Of Income Tax-I,New Delhi vs Vatika Township P.Ltd on 15 September

taxpayer. Gould v. Gould, 245 U. S. 151 , 153 ” As Lord Cairns said many years ago in Partington v. Attorney-General5: “As I understand

Commnr.,Central Excise & Customs, ... vs M/S. Larsen & Toubro Ltd on 20 August

Partington v. A.G., (1869) LR 4 HL 100 at 122, Lord Cairns stated: “If the person sought to be taxed comes within the letter

natural construction of its words.”’ In a classic passage Lord Cairns stated the principle thus: ‘If the person sought to be taxed comes within

taxpayer. Gould v. Gould, 245 U. S. 151 , 153 ” As Lord Cairns said many years ago in Partington v. Attorney-General5: “As I understand

particular statute. The Principles of Interpretation have been laid down by Lord Cairns in Julius Vs. Lord Bishop of Oxford ... where Lord Cairns enunciated Principles of Statutory  16 Interpretation in the following words:- “There may be something in the nature of the thing empowered

Lord Bishop of Oxford [(1880) 5 AC 214] explained the position. Earl Cairns, Lord Chancellor speaking for the judicial committee observed dealing with the expression

mischief may accrue, or answer for the natural and anticipated consequences.” Lord Cairns, while agreeing with the aforesaid view of Blackburn, J., clarified that this