A taxing statute is to be strictly construed. In a taxing ...

Case Laws Customs

January 4, 2023

A taxing statute is to be strictly construed. In a taxing statute, one has to look merely what is clearly said in the provision. There is no room for any intendment. There is no equity about a tax. There is no presumption as to tax. Nothing has to be read in, nothing is to be implied. One can look only fairly at the end use - substantial question of law will have to be answered in the negative that is in favour of the appellant revenue and against the respondent. - HC

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A taxing statute is to be strictly construed. In a taxing ...

Case Laws Customs

January 4, 2023

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