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February 22, 2022
External-aid-for-interpretation-cannot-be-employed-when-an-exemption-entry-is-clear-and-unambiguous-SC

External aid for interpretation cannot be employed when an ‘exemption’ entry is clear and unambiguous: SC

The Supreme Court ruled that the external aid for interpretation cannot be employed when an ‘exemption’ entry is clear and unambiguous.  Background  The petitioners seek special […]