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1 - 5 of 5 (0.67 seconds)State 0F Bombay & Others vs The Hospital Mazdoor Sabha & Others on 29 January, 1960
The principle of statutory interpretation by which a
generic word receives a limited interpretation by reason of
its context is well established. In the context with which
we are concerned, we can legitimately draw upon the "nosci-
tur a sociis" principle. This expression simply means that
"the meaning of a word is to be judged by the company it
keeps." Gajendragadkar, J. explained the scope of the rule
in State v. Hospital Mazdoor Sabha, [1960] 2 SCR 866 in the
following words:
Rainbow Steels Ltd. Muzaffarnagar And ... vs C.S.T., U.P. And State Of U.P. on 30 January, 1981
In Rainbow Steels Ltd. v. C.S.T., [1981] 2 SCC 141 this
Court had to understand the meaning of the word 'old' in the
context of an entry in a taxing tariff which read thus:
Collector Of Central Excise, Bombay-I & ... vs Parle Exports (P) Ltd on 22 November, 1988
As explained in Collector of Central Excise v.
Parle Exports (P) Ltd., [1989] 1 SCC 345 at p. 357 and Tata
Oil Mills Co. Ltd. v.C.C.E., [1989] 4 SCC 541 at p. 545-6 in
interpreting the scope of any notification, the Court has
first to keep in mind the object and purpose of the notifi-
cation. All parts of it should be read harmoniously in aid
of, and not in derogation, of that purpose. In this case,
the aim and object of the notification is to grant a conces-
sion to small scale factories which manufacture paper with
unconventional raw materials. The question naturally arises:
Section 4 in The Central Excise Act, 1944 [Entire Act]
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