The main legal point established in the judgment is the interpretation of the word 'include' in the definition clause of the Assam Entry Tax Act, 2001, and its application to determine the taxability of optical fibre, cables, and accessories under the Act.

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 short, 'OIL') is a Government of India undertaking with respondent No. 2 and 3 as its employees. By an order, dated 02.06.03, issued by respondent No. 3, namely, Deputy General Manager (Pipeline), OIL, the petitioner company was awarded a contract for supply of optical fibre, cables and accessories for a total value of Rs.6,62,67,874/-. In terms of the contract, which the parties concerned had entered into, the petitioner company submitted to the respondent No. 1 a bank guarantee for an amount of Rs.66,27,788/-, which was equivalent to 10% of the total contract value and undertook to fulfill its contractual obligations. The terms and conditions of the contract stipulated that the petitioner company shall supply to the OIL optical fibre, cables and accessories from outside the State of Assam in the course of 'inter-State' trade and commerce. By Clause 11 of the tender document, which became a part of the contract agreement, OIL undertook to issue to the petitioner company 'C forms after the supplies were made and final payment was released. As optical fibre, cables an accessories were not mentioned specifically in the Schedule to the Act of 2001, respondent No. 1, namely, OIL, sought for clarification from the State Government if optical fibre, cables and accessories were items chargeable under the Act of 2001. This clarification was sought for by the respondent No. 1, because of the fact that it was respondent No. 1, who was to import optical fibre, cables and accessories in terms of the contract agreement, dated 20.06.2003, aforementioned. Respondent No. 1 also sought for exemption from payment of entry tax on the said items if the said items were taxable items under the Act of 2001. By a Notification, dated 21.11.2003, issued in exercise of its powers Under Section 3(3) of the Act of 2001, the Government of Assam, Finance (Taxation) Department, granted exemption from payment of entry tax by the respondent No. 1 on import of optical fibre, cables and accessories from outside the State of Assam provided that these goods were exclusive property of respondent No. 1, the exemption having been so granted on the ground that respondent No. 1 is a Government of India enterprise and the said goods are imported for its own use. This notification was made effective for a period of three years from the date of issue thereof.

(ii) By, however, his letter, dated 30.12.2003, respondent No. 5, namely, Superintendent of Taxes, intimated respondent No. 3, namely, Deputy General Manager (Pipeline), OIL, that optical fibre, cables and other related components were taxable as the same fall within the ambit of taxable items mentioned under Entry 4 of the Schedule to the Act of 2001 and requested accordingly the respondent No. 3 to deduct entry tax, at source, from the pe