https://www.taxtmi.com/article/detailed?id=5177 Purposive interpretation mandates construing statutory language to effect legislative purpose, using literal meaning when consistent and reasonable or strained construction only when necessary. In taxing statutes terms should bear their ordinary or commercial sense; text and context must be read together to harmonise provisions and avoid absurdity. Special provisions override general ones, subordinate provisions yield to principal objects, and strict construction of fiscal statutes coexists with the necessity of reasonable construction to make the statute workable. en-us Mon, 01 Jul 2013 13:46:31 +0530 Mon, 01 Jul 2013 13:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5177 Purposive interpretation mandates construing statutory language to effect legislative purpose, using literal meaning when consistent and reasonable or strained construction only when necessary. In taxing statutes terms should bear their ordinary or commercial sense; text and context must be read together to harmonise provisions and avoid absurdity. Special provisions override general ones, subordinate provisions yield to principal objects, and strict construction of fiscal statutes coexists with the necessity of reasonable construction to make the statute workable. Articles Other Topics Mon, 01 Jul 2013 13:46:31 +0530 https://www.taxtmi.com/article/detailed?id=5177