Supreme Court · 2007 INSC 349 · Decided 29 March 2007
Government of Andhra Pradesh and ANR. v. Corporation Bank
- Court
- Supreme Court of India
- Citation
- 2007 INSC 349 · [2007] 4 S.C.R. 530
- Case number
- CIVIL APPEAL No. 299/2002
- Decided
- 29 March 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act
Headnote
Sales Tax: ,. ' ..... Andhra Pradesh General Sales Tax Act, 1957: S.2(J)(e), Explanation c IV {inserted by Act 27of1996)-Explanation inserted by way of Amendment- L Retrospective or prospective effect-Held, Object of Explanation JV containing deeming provision is to expand the meaning of word so as to cover old transactions- Interpretation of statutes. D Interpretation of statutes: Object of interpretation-Held, is to discover intention of legislature. ~ ;,.._ Explanation inserted by way of amendment-Object of -Held, Court to examine whetlier Explanation inserted by Amending Act was
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