⭐ Important points (exam-critical)
- ⭐Ut res magis valeat quam pereat — construction giving effect preferred over destroying effect.
- ⭐Tax statute: in case of ambiguity, benefit to assessee (Vodafone, but post-2017 SC reversed for exemption notifications).
- ⭐Beneficial construction: workmen / consumer protection / welfare legislation.
- ⭐Marginal notes are not aids unless reflecting clear intent.
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