This content is restricted to site members. If you are an existing user, please log in. New users may register below.Existing Users Log InUsername or EmailPassword Remember Me Forgot password? Click here to resetNew User? Click here to register Post navigation Relief was granted to the petitioners on the basis of the judgment reported as State of U.P. v. Annapurna Biscuit Manufacturing Co. – There is no advertence to Annapurna Biscuit Manufacturing Co.’s case – That case, as said before stands pro tanto overruled.It could not have been the basis to grant relief to the respondents by the High Court – Appeal allowed. Interpretation of Statutes – Fiscal statute – Liberal interpretation – The principle cannot be carried to the extent of going violence to the plain and simple language of the taxing Statute. The principle, however, cannot be carried to the extent of doing violence to the plain and simple language used in the enactment.