Legal Notes by Arvind Datar: Same Word, Same Section, Different Meaning-II
The word “goods” is used thrice in one clause of the Central Sales Tax Act and the Supreme Court held in Printers (Mysore) Limited v. CTO that the same word had different meanings even in that clause.
Supreme Court Karnataka High Court Interpretation Of Statutes Central Sales Tax Act Printers Mysore Limitedv Cto Legal Notes By Arvind Datar
Source: barandbench.com