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VAT - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

If in a Statutory Rule or Statutory Notification, there are two ...


Interpretation Rule: Specific Terms Prevail Over General Expressions in Statutory Rules for Clear Legal Interpretation.

March 29, 2014

Case Laws     VAT and Sales Tax     SC

If in a Statutory Rule or Statutory Notification, there are two expressions used, one in General Terms and the other in special words, under the rules of interpretation, it has to be understood that the special words were not meant to be included in the general expression. - SC

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