Scope of the term "substantive clause" - Indian Laws - General

Scope of the term substantive clause Three Judge Bench decision in Kedarnath Jute Manufacturing Co. v. Commercial Tax Officer, Calcutta and Ors. 1965 (4) TMI 91 - SUPREME COURT . The Court was in that case examining the effect of a proviso which imposed a condition on getting exemption from tax and observed: ... The substantive clause gives the exemption and the proviso qualifies the substantive clause. In effect the proviso says that part of the turnover of the selling dealer covered by the terms of sub-cl. (ii) will be exempted provided a declaration in the from prescribed is furnished. To put it in other words, a dealer cannot get the exemption unless he furnishes the declaration in the prescribed form. It is well settled that the effect of an excepting or qualifying proviso, according to the ordinary rules of construction, is to except out of the preceding portion of the enactment, or to qualify something enacted therein, which but for the proviso would be within it : see Craies on Statute Law , 6th Edn., p. 217.