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TMI Blog1990 (9) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... forms enumerated therein were alone banned. It may also mean that the conjunctive "and" after the words "stainless steel" had crept in the entry inadvertently. Such a reading of the entry would be legitimate taking into account its history referred to earlier. We have pointed out that in 1967 the relevant entry was "stainless steel of any specifications" whereas in 1968 it was "stainless steel sheets/plates/strips/circles of any specifications". The erratum only brought the situation to the 1968 position. It is also for this reason that we cannot accept the contention that the erratum only made clear or explicit what was implicit in the entry earlier. This is apart from the settled legal position that taxation statutes have to be construed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of the stainless steel strips was unauthorised. Against the said order the respondent preferred a revision to the appellant and the appellant by its order of August 2, 1972 dismissed the same. The respondent then approached the Madras High Court by way of a writ petition under Article 226 of the Constitution. The learned Single Judge of the High Court dismissed the same. Against the said order, the respondent preferred a Letters Patent Appeal before the Division Bench of the High Court and the Division Bench allowed the appeal holding that Paragraph 85, as it stood at the relevant time, did not prohibit the import of stainless steel strips. Consequently, the order imposing the penalty was quashed. 2. The only question in controversy b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expression stainless steel of any specification would include every form of stainless steel. Since the strips were specifically omitted, it appears on June 26, 1969 an erratum was issued which was published on July 7, 1969 and that erratum reads as follows : The following corrections shall be deemed to have been made in the Import Trade Control Hand Book of Rules and Procedure, 1969, published under the Ministry of Foreign Trade and Supply Public Notice No. 63 - ITC/(PN/69) 1st April 1969: S. No. PageNo. of Hand Book Para No. of Hand Book For Read 1. 63 85(1)(i)(c) Stainless steel and s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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