The meaning of words in a statute, in general, and, in ...

Strict Interpretation Required for Statutes: "Foreign Origin" Not Synonymous with "Imported" in Legal Language.

June 12, 2019

Case Laws VAT and Sales Tax HC

The meaning of words in a statute, in general, and, in particular, in a tax statute, should be gathered from the language used therein and the expression “goods of foreign origin” or “aircraft of foreign origin” cannot be substituted for or read into the words “imported items”.

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The meaning of words in a statute, in general, and, in ...

Strict Interpretation Required for Statutes: "Foreign Origin" Not Synonymous with "Imported" in Legal Language.

June 12, 2019

Case Laws VAT and Sales Tax HC

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