https://www.taxtmi.com/article/detailed?id=5188 Delegated legislation must be read in the context of and subordinate to the primary Act; where subordinate rules exceed or conflict with the enabling statute they cannot be given effect. Statutory rules should be interpreted so as to be intra vires and workable, and administrative circulars must conform to the Act and Rules. In taxation statutes legislative intent is to be gathered from plain, unambiguous language; courts must not add or substitute words and should ensure the statutory components identifying the subject, the person liable and the rate are clear. en-us Thu, 11 Jul 2013 13:06:10 +0530 Thu, 11 Jul 2013 13:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5188 Delegated legislation must be read in the context of and subordinate to the primary Act; where subordinate rules exceed or conflict with the enabling statute they cannot be given effect. Statutory rules should be interpreted so as to be intra vires and workable, and administrative circulars must conform to the Act and Rules. In taxation statutes legislative intent is to be gathered from plain, unambiguous language; courts must not add or substitute words and should ensure the statutory components identifying the subject, the person liable and the rate are clear. Articles Service Tax Thu, 11 Jul 2013 13:06:10 +0530 https://www.taxtmi.com/article/detailed?id=5188