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(1957) 2 MLJ 129 (SC)
IN THE SUPREME COURT OF INDIA
Present : N. H. Bhagwati, B. Jagannadhadas, S. J. Imam, P. Govinda Menon and J. L. Kapur, JJ.
Case Number(s) : C.A. No. 232 of 1955
Judgement Date :
Tuesday 02nd of April 1957
| A. V. Fernandez | .....Appellant(s) | | Versus |  | | State of Kerala | .....Respondent(s) |
Travancore-Cochin General Sales-tax Act (II of 1125-M.E.), section 26 and Travancore-Cochin General Sales-tax Rules, 1950, Rules 20 and 7 — Scope and effect.
Interpretation of Statutes — Fiscal Statute — Strict construction.

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