Resale Within The State

Resale within the State, the expression 'resale within the State' in Form No. ST 17 must be read in the light of Explanation II to s. 2(o) of the State Act as it is a recognised canon of construction that an expression used in a rule, by law or form issued in exercise of power conferred by a statue must, unless there is anything repugnant in the subject or context have the same meaning as is assigned to it under the statue. Explanation II enacts as to when a sale shall be deemed to be a sale within the State by incorporating in it by reference the provisions of s. 4(2) of the Central Sales Tax Act, Onkarlal Nandlal v. State of Rajasthan, AIR 1986 SC 2146: (1985) 4 SCC 404: (1985) Supp 3 SCR 1075.