https://www.taxtmi.com/article/detailed?id=1332 Purposive interpretation in tax law requires giving effect to the legislature's purpose when construing taxing statutes; where literal meaning aligns with that purpose it is followed, otherwise a strained or purposive construction may be adopted. Interpretation must read the text in its context so every word fits within the statutory scheme, and terms in taxing statutes or notifications should be understood in their commercial sense. en-us Fri, 24 Jun 2011 12:02:58 +0530 Fri, 24 Jun 2011 12:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1332 Purposive interpretation in tax law requires giving effect to the legislature's purpose when construing taxing statutes; where literal meaning aligns with that purpose it is followed, otherwise a strained or purposive construction may be adopted. Interpretation must read the text in its context so every word fits within the statutory scheme, and terms in taxing statutes or notifications should be understood in their commercial sense. Articles Service Tax Fri, 24 Jun 2011 12:02:58 +0530 https://www.taxtmi.com/article/detailed?id=1332