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TMI Blog1975 (12) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... , hoofs and horns of animals. These are degreased and unnecessary substances like glue and tallow are eliminated and the residue, after dehydration is pulverised and converted into fertiliser known as bonemeal. The entire process is a mechanical one. It is stated that the bonemeal manufactured by the assessee is a fertiliser, rich both in nitrogen and phosphorus. The Income-tax Officer did not give any rebate and had also not given any reason for not giving the rebate. But the Appellate Assistant Commissioner held that item 13 of the Fifth Schedule only enumerates certain of the fertilisers and the benefit of rebate is available only to those industries which manufactured those enumerated items. Since the bonemeal is not one of the enumerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut the only dispute was as to whether the bonemeal manufactured by the assessee-company is one of the articles or things specified in the list in the Fifth Schedule. The assessee claimed that the bonemeal manufactured by them would come under item 13 of the Fifth Schedule which reads as follows : " (13) Fertilisers, namely, ammonium sulphate, ammonium sulphate nitrate (double salt), ammonium nitrate, calcium ammonium nitrate (nitrolime stone), ammonium chloride, super phosphate, urea and complex fertilisers of synthetic origin containing both nitrogen and phosphorus, such as ammonium phosphates, ammonium sulphate phosphate and ammonium nitro phosphate." The question thus revolves on the interpretation placed on this entry. This entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... '. ' Namely ' imports interpretation, i.e., indicates what is included in the previous term ; but ' including ' imports addition, i.e., indicates something not included." In Craies on Statute Law, seventh edition, at page 213, we find the following passage : " There are two forms of interpretation clause. In one, where the word defined is declared to ' mean ' so and so, the definition is explanatory and prima facie restrictive. In the other, where the word defined is declared to ' include ' so and so, the definition is extensive." To similar effect is a passage in Corpus Juris Secundum. volume LXIV, at page 1084, where it is stated that the term " namely " is a term which imports interpretation, that is, indicates what is included ..... X X X X Extracts X X X X X X X X Extracts X X X X
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