No external aid for interpretation called for when language of Entry in question was clear in itself

Authority For Clarification and Advance Ruling Vs Aakavi Spinning Mills (P) Ltd (Supreme Court) As noticed, the Entry in question, as inserted into the Fourth Schedule to the Act, is clear and specific that is, Hank Yarn; it carries neither any ambiguity nor any confusion. Undoubtably, the yarn in the hank form (which is a unit of measure), has come for exemption under the said Entry 44; and obviously, that exemption enures to the benefit of the handloom industry too. However, for that matter, if the benefit of this broad and unambiguous entry also goes to any other industry, there is absolute...