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NO TAX CAN BE IMPOSED BY INFERENCE OR BY ANALOGY

Value Added Tax - VAT and CST - By: - Mr. M. GOVINDARAJAN - Dated:- 16-3-2018 Last Replied Date:- 17-3-2018 - A taxing statute is to be construed strictly. Lord Wensleydale said that the subject is not to be taxed without clear words for that purpose. Every Act of Parliament must be read according to the natural construction of its words. This has been affirmed by Lord Halsbury and Lord Simonds. Lord Cains stated that if the person sought to be taxes comes within the letter of the law he must be .....

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law or by inference or by analogy . In A.V. Fernandez V. State of Kerala - 1957 (4) TMI 46 - SUPREME COURT OF INDIA the Supreme Court has held that in construing fiscal statutes and in determining the liability of a subject to tax one must have regard to the strict letter of the law. If the Revenue satisfies the Court that the case falls strictly within the provisions of the law, the subject can be taxed. If, on the other hand, the case is not covered within the four corners of the provisions o .....

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ust interpret a taxing statute in the light of what is clearly expressed. It cannot imply anything which is not expressed. It cannot import provisions in the statute so as to supply and assumed deficiency. In Martand Diary and Farm V. Union of India - 1975 (4) TMI 100 - SUPREME COURT OF INDIA, the Supreme Court observed that taxation consideration may stem from administrative experience and other factors of life and not artistic visualization or neat logic and so the literal, through pedestrian .....

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rimary object of the Sales Tax and the Excise Tax Acts is to raise revenue and for which purpose they classify diverse products, articles and substances, therefore, resorts should not be had to the scientific and technological meaning of the terms or expressions used but to their popular meaning attached to them. If any term or expression has been defined in the enactment then it must be understood in the sense in which it is defined but in the absence of any definition being given in the enactm .....

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ch avail in interpreting a taxing statute. - Reply By Abhishek Panicker - The Reply = Respected Sir.This is a Gem of an article.Thanks for enriching readers with such well-researched write ups.Each article of yours is a must-share and must-keep in one's personal library.regardsabhishek panicker - Reply By MARIAPPAN GOVINDARAJAN - The Reply = Thanks Sir. This is with your full support. - Reply By Srikanthan S - The Reply = Principles of Interpretation of Taxing statutes nicely explained. With .....

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at the language used . In fiscal legislation, a transaction cannot be taxed on any doctrine of the substance of the matter as distinguished from its legal signification, for a subject is not liable to tax on supposed spirit of the law or by inference or by analogy [IRC v Duke of Westminister (1936) AC 1 HL]. In W.M.Cory & Sons Ltd v IRC [(1965) 1 All ER 917], Lord Reid said: The words of a taxing Act must never be stretched against a tax-payer. There is a very good reason for that rule. So .....

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