It is by now well settled that in a taxing statute there is no ...
Case Laws Central Excise
December 25, 2015
It is by now well settled that in a taxing statute there is no scope of any intendment and the same has to be construed in terms of the language employed in the statute and that regard must be had to the clear meaning of the words and that the matter should be governed wholly by the language of the rules and the notification. - HC
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