https://www.taxtmi.com/caselaws?id=127642 A fiscal charging provision that fixes different taxable limits for different classes of dealers must be applied to the importer's own importing business turnover, not by clubbing that turnover with receipts from other activities. Applying strict construction of taxing statutes, any ambiguity in the charging provision is resolved in favour of the assessee. On that interpretation, liability arises only if the turnover of the imported-goods business itself crosses the statutory threshold; otherwise no tax, licence fee, registration fee, or penalty can be imposed on that basis. en-us Fri, 08 Feb 1957 00:00:00 +0530 Wed, 13 Mar 2013 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127642 A fiscal charging provision that fixes different taxable limits for different classes of dealers must be applied to the importer's own importing business turnover, not by clubbing that turnover with receipts from other activities. Applying strict construction of taxing statutes, any ambiguity in the charging provision is resolved in favour of the assessee. On that interpretation, liability arises only if the turnover of the imported-goods business itself crosses the statutory threshold; otherwise no tax, licence fee, registration fee, or penalty can be imposed on that basis. Case-Laws VAT and Sales Tax Fri, 08 Feb 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127642