The expression 'twelve calendar months' would encompass exactly ...
"Twelve Calendar Months" Means Full Months, Not 365 Days: Legal Interpretation Explained.
June 1, 2018
Case Laws Central Excise AT
The expression 'twelve calendar months' would encompass exactly twelve months with any part of month computed as a month. Such expression cannot extend to 365 days which is used for reckoning term of one year.
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