Interpretation of Statutes

Internal aids

— Definition clause — Interpretation of words in the Schedule — Binding effect of definition clause — Statute imposing tax on entry of goods into a local area — It defining <169>agricultural produce<170> as excluding <169>tea, coffee, rubber ... and cotton; and such produce as has subjected to any<170> of the processes specified — Moreover, it exempting the goods mentioned in the Schedule from tax — Schedule mentioning, inter alia, <169>agricultural produce including tea, coffee and cotton<170> — In such circumstances, scope of the expression <169>agricultural produce<170> in relation to the statute, held, necessarily restricted by the statutory definition — Hence, the expression <169>agricultural produce occurring in the Schedule could not be held to cover items, such as rubber which were excluded from the statutory definition of <169>agricultural produce<170> and were not mentioned in the Schedule — Therefore, rubber could not be treated to be exempt from entry tax — Assessee's contention that the semicolon after the word <169>cotton<170> did not imply that the first part of the section was disjunctive from the later part, rejected — Highlighting the two parts of the section, held, the words <169>such produce<170> in the later part referred not to the produce excluded by the first part but to such other agricultural produce which was subjected to any of the processes specified — Legislative intent as indicated by the definition clause taken into consideration to interpret the provisions of the statute, (2006) 6 SCC 530