from the general
principles of interpretation of statutes, there are certain
internal aids and external aids which are tools for
interpreting the statutes ... section, explanation, examples, a
schedule to the Act etc., are internal aids to
construction. The external aids to construction are
Parliamentary debates, history leading
construction, it
is clear that such aids can be either internal or
external. Internal aids of construction are
definitions, exceptions, explanations, fictions,
deeming provisions, headings ... files of
various officials do not fall in the category of
internal aids for consideration. Dictionaries, earlier
acts, history of legislation, Parliamentary history,
parliamentary proceedings
will have to find it out without any internal aid to construction. Rayon, as is now understood by technologists and traders, is a fibre made
regard to the object and purpose of the enactment using such internal aids as there may be in the statute itself or external aids like
from the general principles of interpretation of statutes, there are
certain internal aids and external aids which are tools for
interpreting the statutes ... section, explanation, examples, a schedule to the Act
etc., are internal aids to construction. The external aids to
construction are Parliamentary debates, history leading
purpose of Central Excise Duty, particularly when the financing is by international aid agencies. The contrary would amount to charging foreign aid to excise duty
International Bank for Reconstruction and Development (for short, 'IBRD') and the International Development Association (for short, IDA) which sponsor some State Aided Projects ... Supplies made to IBRD/IDA aided projects in India where such supplies are made under the procedure of international competitive bidding; (f) Supplies made
various contractors/ /construction
companies and found on completion of project aided by
international financial institution, said hydraulic
excavators had been withdrawn and had been relocated
used to denote smallest unit of classification (Webster's Third New International Dictionary, Unabridged, Vol. II, page 466.
Component: 1: a Constituent part ... object (Webster's Third New International Dictionary, Unabridged, Vol. II, page 11.
"accessory " a: aiding or contributing in a secondary or subordinate
from 1-11-1989) between Rifox and Steam Process Aids according to which Steam Process Aids was the sole selling agent of Rifox, for this ... assessee is further made clear by the internal correspondence between Steam Process Aids (Rifox's agent) and Rifox which was produced by Shri Chothia
