CA Inter P2 · Chapter 12 · Question 3 of 12
A provision of a Central Act grants a concession for goods imported 'from 1 March to 10 March'. Applying section 9 of the General Clauses Act, 1897, the concession covers:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Goods imported on 2 March to 10 March, both days inclusive (nine days)
Explanation
Section 9 provides that the word 'from' is used to exclude the first in a series of days, and the word 'to' is used to include the last. So 1 March is excluded and 10 March is included. The concession covers 2 March to 10 March, which is 10 - 2 + 1 = 9 days.
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