TMI BlogIt is settled principle of interpretation of fiscal law that taxing statute should be construed...It is settled principle of interpretation of fiscal law that taxing statute should be construed strictly. When the provision is free from doubt or ambiguity, there is no need to draw any analogy. If the subject comes within the letter of the provision, then it must be taxed however great the hardship appears to be to the mind of the court. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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