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The Orissa Mining Corporation Ltd. And ... vs The Joint Secretary (Revision ... on 20 May, 1977 cites

Commissioner Of Sales Tax, Madhya ... vs Jaswant Singh Charan Singh on 23 February, 1967

In the absence of any identifiable and determinate test, as held by the Supreme Court in the case of Commissioner of Sales Tax, Madhya Pradesh Indore v. Jaswant Singh Charan Singh, (1967) 19 STC 469 : (AIR 1967 SC 1454), it is the settled rule that while interpreting items in taxing statutes, terms which have not been defined in those statutes, resort should be had not to the scientific or technical meaning of such terms but to their popular meaning or the meaning attached to them by those dealing in them, that is to say, to their commercial sense. In other words, if a statute contains language which is capable of being construed in a popular sense, such statute is not to be construed according to the strict or technical meaning of the language contained in it, but is to be construed in its popular sense which means, sense which people conversant with the subject-matter with which the statute is dealing would attribute to it. If a word in its popular sense and read in an ordinary way is capable of two constructions, it is wise to adopt the construction of the word as fits in with the matter of the statute.
Supreme Court of India Cites 5 - Cited by 173 - J M Shelat - Full Document

Union Of India & Ors vs Tata Iron & Steel Co. Ltd on 31 January, 1975

13. Item 72 (18) of the I.C.T. is a provision in a taxation statute. Generally speaking, a writ court not exercising appellate jurisdiction would be slow to interfere with classification of entries in a taxation statute which is primarily the function of the officers who are entrusted with this duty. Interference would be called for only when the finding of the statutory authority is patently and obviously erroneous, or when conclusions arrived at are totally unreasonable, or the decision is based on erroneous construction of the entry concerned or conclusions have been arrived at on the basis of irrelevant facts .and irrelevant considerations or in ignoring relevant facts and relevant materials available on record. There are a number of Supreme Court decisions on this aspect of the matter and we would rest content by referring to only three of them. One of them is the case of Union of India v. Tata Iron and Steel Co. Ltd., AIR 1975' SC 769, where it has been observed as follows (at p. 772) :--
Supreme Court of India Cites 6 - Cited by 65 - P K Goswami - Full Document
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