Prabhudas Damodar Kotecha And Anr. vs Smt. Manharbala Jeram Damodar And Ors. on 10 July, 2007
In the
Prabhudas Damodar Kotecha v. Manhabala Jeram Damodar, (2013)
_____________
https://www.mhc.tn.gov.in/judis
Page No. 61 of 71
W.P.No.15333 of 2020
15 SCC 358 the Hon’ble Supreme Court held that the principle
of nocitur a sociis, which provides that words must take colour from
words with which they are associated. If the principle of “ Nosciter - a
sociss” meaning of the expression in Entry 9(b)(iv) to Mega Exemption
Notification No.25/2012-S.T dated 20.06.2012 has to be interpreted from
the meaning of other clauses in Entry 9(b) to Mega Exemption
Notification No.25/2012-S.T dated 20.06.2012. Therefore, the even if
the above principle is applied, it has to construed, the there was no
scope for construing the exemption in favour of the petitioner.