Krishi Utpadan Mandi Samiti vs Union Of India (Uoi) And Anr. [Alongwith ... on 5 April, 2004
The first and the most elementary rule of construction is that it
is to be assumed that the words and phrases of legislation are
used in their technical meaning if they have acquired one, or
otherwise in their ordinary meaning, and the second is that the
phrases and sentences are to be construed according to the
rules of grammar. Krishi Utpadan Mandi Samiti vs. UOI (2004)
267 ITR 460 (All.)
30
Pure, simple and grammatical sense of language used by
Legislature is best way of understanding as to what Legislature
intended.