Category: External Aids to Interpretation

ISSUE:

Whether the appellant is entitled to a refund of sales tax paid under the State Act for yarn later sold in inter-State trade and taxed under the Central Sales Tax Act?

Whether the term "refunded" under Section 15(b) of the Central Sales Tax Act and the proviso to Section 4 of the State Act requires repayment to the original taxpayer or allows the State legislature to determine the party eligible for the refund?

RULE:

Legislative amendment of ambiguous provision by clarification need not be retrospective. The context, in which the word in a statute is used, should be used to determine the word’s meaning which reveals the intended legislative sense and purpose.

ISSUE:

Whether a person appointed as chairman can hold office till retirement in which respondent retiring after six years of his service?

Whether Courts can rely on external materials, such as parliamentary debates or press discussions while interpreting a Statute?

RULE:

Courts should interpret statutes to align with legislative intent, especially if literal meanings undermine institutional stability.

Terms must be contextually interpreted, respecting distinct roles to prevent restrictive applications against framers’ purpose.

ISSUE:

Whether the Andhra Pradesh High Court possesses admiralty jurisdiction to entertain a suit against a foreign vessel?

RULE:

The statutes should be so construed that the absence of a provision conferring jurisdiction may not prevent people from accessing the court to seek justice for their grievances.