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Constitutional Petition No. 622 of 1975, decided on 26th November 1978.
‑‑ Ss. 3(1) & 4(1) ‑Expression "retail price" in S. 4(2)‑Construction --Interpretation of statutes‑Taxing statute‑Two equally reasonable constructions possible‑Construction favourable to subject to be pre ferred.‑[Interpretation of statutes‑Words and phrases].
Union of India v. Delhi Cloth & General Mills Co. Ltd. A I R 1963 S C 791 ; In re : C. P. Motor Spirit Act A I R 1939 F C 1 and A. K. Boy and another v. Voltas Ltd. A I R 1973 S C 225 not relevant.
Commissioner of Income‑tax, East Pakistan v. Messrs Hossen Kassam Dada, Karachi P L D 1961 S C 375 ref.
Mansoor Ahmed Khan for Petitioner.
Shan Jamil Alam, Deputy Attorney‑General for Respondents.
Dates of hearing : 17th and 18th September 1978.
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