https://www.taxtmi.com/caselaws?id=171311 Terminal tax on goods "imported into or exported from" municipal limits was construed narrowly and did not extend to goods merely passing through the municipality in transit. The analysis treats "terminal" as referring to the end of the journey, so goods not brought in for consumption, use, sale, or to become part of the local mass of property were outside the levy. The text also states that taxing provisions must be strictly construed, with ambiguity resolved in favour of the taxpayer. On that basis, tax collected on transit goods was recoverable. en-us Wed, 18 Dec 1957 00:00:00 +0530 Mon, 09 Feb 2026 12:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171311 Terminal tax on goods "imported into or exported from" municipal limits was construed narrowly and did not extend to goods merely passing through the municipality in transit. The analysis treats "terminal" as referring to the end of the journey, so goods not brought in for consumption, use, sale, or to become part of the local mass of property were outside the levy. The text also states that taxing provisions must be strictly construed, with ambiguity resolved in favour of the taxpayer. On that basis, tax collected on transit goods was recoverable. Case-Laws Indian Laws Wed, 18 Dec 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171311