Meaning of import and export: read in commercial context to avoid tax liability on mere transit and absurd consequences. The terms import and export should be interpreted in their ordinary commercial sense rather than solely by their Latin derivations; a literal derivative reading could render transit or rail-borne goods arriving at or departing from stations subject to local taxation, producing absurd results and burdens on trade contrary to legislative intent and principles of statutory construction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Meaning of import and export: read in commercial context to avoid tax liability on mere transit and absurd consequences.
The terms import and export should be interpreted in their ordinary commercial sense rather than solely by their Latin derivations; a literal derivative reading could render transit or rail-borne goods arriving at or departing from stations subject to local taxation, producing absurd results and burdens on trade contrary to legislative intent and principles of statutory construction.
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