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Assessing Authority-Cum-Excise & ... vs M/S. East India Cotton Mfg. Co. ... on 23 July, 1981

In Assessing Authority-cum-Excise and Taxation Officer vs. East India Cotton Mfg. Co. Ltd., this Court had reiterated the aforesaid proposition and observed that in ordinary course when the language of a statutory provision is plain and unambiguous, there is no need to resort to the object and purpose of the enactment because in such a case, the language best declares the intention of the lawgiver.
Supreme Court of India Cites 14 - Cited by 83 - P N Bhagwati - Full Document
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