Supreme Court in  Bimetal Bearings Ltd. v. State of Tamil Nadu ( 1991) 80 STC 167(SC)  explains how an entry has to be interpreted in a taxation statute. If the “entry” to be interpreted is in a taxing statute full effect should be given to all the words used therein and if a particular article would fall within a description, by the force of words used, it is impermissible to ignore the description, and denote the article under another entry, by a process of reasoning. The rule of construction by reference to contemporanea expositio is a well-established rule for interpreting a statute by reference to the exposition it has received from contemporary authority, though it must give way where the language of the statute is plain and unambiguous. If a particular article would fall within the description by the force of the words used, it is impermissible to ignore the word description.( AY. 2003-04, 2004-05 )