TMI BlogLevy of Entry Tax - Casual Trader - The Legislature could not, possibly, have intended that a person...Levy of Entry Tax - Casual Trader - The Legislature could not, possibly, have intended that a person making 2 or 3 transactions should be treated as a “Casual Trader”, but a person making only one transaction should be treated at par with regular traders. - It is well settled that in construing a statutory provision, words in the singular are to include the plural and vice versa, unless repugnant to the context in which the expression has been used, as provided in Section 13(2) of the General Cl..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
