SYED SHAH MOHAMMED QUADRI, J.

( 1 ) ON interpretation of statutes the dicta of Parke B, which is oft quoted, is : (Extracted from the book - "maxwell on the Interpretation of Statutes", Twelfth Edition, Fourth Impression (1981) by p. St. J. Jangan at page 43.)"it is a very useful rule, in the construction of a statute, to adhere to the ordinary meaning of the words used and to the grammatical construction, unless that is at variance with the intention of the Legislature, to be collected from the statute itself, or leads to any manifest absurdity or repugnance, in which case the language may be varied or modified, so as to avoid such inconvenience, but no further. "

( 2 ) IT is the application of the above principle that is called for in this revision which is directed at the instance of the assessee-dealer against the order of the Sales Tax Appellate Tribunal, dated 17/08/1987, made in Tribunal Appeal No. 16 of 1983.

( 3 ) THE question raised in this revision relates to interpretation of sub-section (6) of section 20 of the A. P. General Sales Tax Act, 1957 (for short "the Act" ). The facts are a few and simple. The petitioner-assessee is a dealer in cement, registered under the Act

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