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Elel Hotels And Investments Limitedand ... vs Union Of India on 2 May, 1989

In the case of The Elel Hotel and Investments Ltd. and Anr (Supra) the Hon'ble Supreme Court has observed that the cardinal rule of interpretation is that the entries in the legislative lists are not to be read in a narrow or restricted sense and that each general word should be held to extend to all ancillary or subsidiary matters which can fairly and Page 11 of 12 HC-NIC Page 11 of 12 Created On Sun Aug 13 08:31:36 IST 2017 O/TAXAP/46/2017 JUDGMENT reasonably be said to be comprehended in it. It is further observed that the widest possible construction, according to the ordinary meaning of the words in the entry, must be put upon them.
Supreme Court of India Cites 18 - Cited by 184 - Full Document
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