https://www.taxtmi.com/caselaws?id=168293 A taxing notification cannot expand or alter the statutory basis of levy beyond the limits fixed by the charging provision and its proviso. The Court held that Section 3 and the First Schedule of the Andhra Pradesh Motor Vehicles Taxation Act, 1963, formed the rate structure, and the impugned enhancement of tax on maxi cabs departed from that structure. Because the provision was clear, literal construction applied and no casus omissus could be supplied. The notification was therefore illegal and contrary to the taxing statute. en-us Fri, 24 Nov 2006 00:00:00 +0530 Tue, 24 Nov 2015 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168293 A taxing notification cannot expand or alter the statutory basis of levy beyond the limits fixed by the charging provision and its proviso. The Court held that Section 3 and the First Schedule of the Andhra Pradesh Motor Vehicles Taxation Act, 1963, formed the rate structure, and the impugned enhancement of tax on maxi cabs departed from that structure. Because the provision was clear, literal construction applied and no casus omissus could be supplied. The notification was therefore illegal and contrary to the taxing statute. Case-Laws Indian Laws Fri, 24 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168293