1982 (4) TMI 278

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..... red in the affirmative. For, just as cast iron is iron, cast iron scrap must be iron scrap. It stands to reasons and common sense. But the learned Government Pleader argued that cast iron scrap is not iron scrap. He went to the extent of saying that iron scrap excludes cast iron scrap. The argument arose on a construction of sub-entry (a) of entry 4 of the Second Schedule to the Tamil Nadu Gener .....

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..... n of the entry as it stood before. Under the amended entry cast iron scrap gets special mention. According to the Government Pleader, the express inclusion of cast iron scrap, while entry 4 was subsequently revamped, shows its implied exclusion from the entry as it stood prior to its recast. The entry was originally enacted in 1959. The amendment came in 1973. Yet this was the argument of the Gove .....

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..... orturing the meaning of words in the schedule which are either in common parlance or in commercial vogue. When the legislature recast entry 4, it no doubt mentioned by name, cast iron scrap. But the only practical effect of this amendment is that cast iron scrap need no longer be in doubt as to whether it is a Second Schedule item or not; it can feel quit secure about its place in the entry. Tha .....

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