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TMI Blog1988 (3) TMI 215X X X X Extracts X X X X X X X X Extracts X X X X ..... mand for payment of duty in respect of removals during the period 1-4-1979 to 31-3-1980 was confirmed. The second order followed the findings in the earlier order on the question of exemption. The reason for refusal of the exemption was that while the appellants claim that the value, for purposes of notification, of the plant and machinery was to exclude the value of plant and machinery permanently dismantled and removed and include such part of the plant and machinery as had been replaced and was in existence at the relevant time, the lower authorities held that apart from the value of plant and machinery at the time of installation the value of plant and machinery as was installed from time to time was also to be included without any excl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such parts of the plant and machinery as had been removed permanently. On a consideration of the submissions abovesaid we are not persuaded to depart from the view setforth in the decision cited. The intention behind the issue of Notification 89/79 was to grant relief to small scale industries the value of whose plant and machinery did not exceed rupees ten lakhs. No doubt the notification as it stood at the relevant time did not specifically provide for the exclusion of such part of the plant and machinery as had been permanently dismantled and removed. The contention for the appellants is that as the Government itself was satisfied that the continued inclusion of the value of such part of the plant and machinery as was permanently disma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sometimes be possible that the plain meaning of the words does not convey and may even defeat the intention of the legislature; in such cases there is no reason why the true intention of the legislature, if it can be determined, clearly by other means, should not be given effect. Words are meant to serve and not to govern and we are not to add the tyranny of words to the other tyrannies of the world. Again the words of a statue may not be designed to meet the several uncontemplated forensic situations that may arise. The draftsman may have designed his words to meet what Lord Simon of Glaisdale calls the Primary situation. It will then become necessary for the Court to impute an intention to Parliament in regard to Secondary situation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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