https://www.taxtmi.com/caselaws?id=127138 An importer's liability to pay sales tax and obtain registration depended on whether the turnover of imported goods crossed the applicable taxable quantum, not on the aggregate turnover of the entire business. The statutory scheme, including the definition of taxable quantum, Rule 18, and the definition of importer of goods, was read as fixing the relevant threshold by reference to imported goods alone. A wider construction based on total business turnover was rejected because it would create anomalous and absurd results. As a fiscal statute, any ambiguity had to be construed strictly and in favour of the subject. en-us Tue, 12 Sep 1950 00:00:00 +0530 Wed, 27 Feb 2013 10:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127138 An importer's liability to pay sales tax and obtain registration depended on whether the turnover of imported goods crossed the applicable taxable quantum, not on the aggregate turnover of the entire business. The statutory scheme, including the definition of taxable quantum, Rule 18, and the definition of importer of goods, was read as fixing the relevant threshold by reference to imported goods alone. A wider construction based on total business turnover was rejected because it would create anomalous and absurd results. As a fiscal statute, any ambiguity had to be construed strictly and in favour of the subject. Case-Laws VAT and Sales Tax Tue, 12 Sep 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127138