Rule of Reasonable Construction
Rule of Reasonable Construction
Rule of Reasonable Construction
manufacture and sale. Whether biscuits though intended for human consumption, can be
construed as cooked food and liable to be taxed as per the notification issued under the
said provision. Held that if an expression is capable of a wider meaning, the question
whether the wider or narrower meaning should be accepted depends on the context of the
statute. Here biscuit was not covered within the words cooked food. However, where the
precise words used are plain and unambiguous the court is bound to construe them in their
ordinary sense and not to limit plain words in an Act of Parliament by consideration of policy
which has to decided not by court but by Parliament itself.