That is to say, are employed to make clear and fix the meaning of what is to be explained or defined; and such words are not used, as a rule, to amplify a meaning while removing a possible doubt for which purpose the word includes is generally employed, Stroud's Judicial Dictionary, 4th Edn., Vol. 5.
Ordinarily, the expression 'that is to say' is employed to make clear and fix the meaning of what is to be explained or defined. Such words are not used, as a rule, to amplify a meaning while removing a possible doubt for which purpose the word 'includes' is generally employed. In unusual cases, depending upon the context of the words 'that is to say', this expression may be followed by illustrative instances, State of Tamil Nadu v. Pyare Lal Malhotra, AIR 1976SC 800 (804): (1976) 1 SCC 834: (1976) 3 SCR 168.
(ii) The precise meaning of the words 'that is to say, must vary with the context ....... But in the context of single point sales tax, subject to special conditions when imposed on separate categories of specified goods, the expression was apparently employed to specifically enumerate separate categories of goods on a given list. The purpose of such specification and enumeration in a statute dealing with sales tax at a single point in a series of sales would, very naturally, be to indicate the types of goods each of which would constitute a separate class for a series of sales, Shaw Wallace & Co. Ltd. v. State of Tamil Nadu, AIR 1976 SC 1437: (1976) 3 SCC 17: (1976) 3 SCR 795.
That is to say, which have been described as 'explanatory or illustrative words and not words either of amplification or limitation, State of Bombay v. Bombay Education Society, AIR 1954 SC 561: 56 Bom LR 1211.