https://www.taxtmi.com/caselaws?id=185376 Terminal tax under the Delhi Municipal Corporation Act applies only when Delhi is the final destination of the goods; goods that merely pass through Delhi in a continuous journey to destinations beyond it are not taxable, even if they are temporarily unloaded, sorted and reloaded in a godown. A taxing provision must be strictly construed, so any doubt is resolved in favour of the taxpayer. Rule 26 of the Terminal Tax Rules must be read consistently with the charging section and cannot impose liability merely because re-export was not immediate; tax arises only where the delay is unreasonable, unexplained, or breaks the continuity of transit. en-us Wed, 18 Feb 1981 00:00:00 +0530 Wed, 10 Aug 2016 15:50:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185376 Terminal tax under the Delhi Municipal Corporation Act applies only when Delhi is the final destination of the goods; goods that merely pass through Delhi in a continuous journey to destinations beyond it are not taxable, even if they are temporarily unloaded, sorted and reloaded in a godown. A taxing provision must be strictly construed, so any doubt is resolved in favour of the taxpayer. Rule 26 of the Terminal Tax Rules must be read consistently with the charging section and cannot impose liability merely because re-export was not immediate; tax arises only where the delay is unreasonable, unexplained, or breaks the continuity of transit. Case-Laws Indian Laws Wed, 18 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185376