I.A. Ansari, J.

1. Whether optical fibre, cable and accessories are leviable under the Assam Entry Tax Act, 2001 (in short, 'the Act of 2001'), is the moot question in the present writ petition. This question, in turn, brings one to a more important question and the question is: whether the word 'include', appearing in the definition clause of an enactment, shall always be interpreted to have been used for expanding the definition of a given term or can the use of the word 'include' be illustrative, clarificatory or exhaustive? Yet another question, which the present writ petition raises, is as to how one shall determine if the word 'include', appearing in any definition clause of an enactment, has been used to convey exhaustiveness and not expansiveness.

2. Bearing in mind the questions, which have been raised in the present writ petition, let me, now, turn to the material facts leading to this writ petition. These facts may be set out as follows:

(i) The petitioner, namely, M/s. Sterlite Optical Technologies Ltd. is a company incorporated under the Companies Act, 1956 and engaged in the manufacture of optical fibre and cables. The respondent No. 1, namely, Oil India Ltd. (in