UP Trade Tax – Stainless steel wire not covered within entry (ix) of clause (iv) of S. 14 of CST Act

The language used in entry no. (ix) is plain and unambiguous and that the items which are mentioned there are “tools, alloy and special steel”. By using the words “of any of the above categories” in entry Nos. (ix) would refer to entries (i) to (viii) and it cannot and does not refer to entry no (xv). However, entry (xvi) of Clause (iv) would be included in entry (xvi) particularly within the expression now therein any of the aforesaid categories. It is a settled principle of law that the words used in the section, rule or notification should not be rendered redundant a...