Levy of penalty - illegal transportation of goods - Trite it is ...
Case Laws VAT and Sales Tax
December 5, 2018
Levy of penalty - illegal transportation of goods - Trite it is that in construing provisions designed to prevent tax evasion, if the legislature uses words of comprehensive import, the Courts cannot proceed on an assumption that the words were used in a restricted sense so as to defeat the avowed object of the legislature.
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