https://www.taxtmi.com/caselaws?id=192931 A municipal terminal toll was held not leviable on carts carrying goods that merely passed through municipal limits in transit without stopping or remaining within the toll area. The toll language, including references to bringing goods within the toll limits and importing by road through the barriers, was construed as requiring entry with some pause or repose, which was absent on the facts. Applying strict construction of taxing provisions in favour of the subject, the wider levy could not be inferred from the rule or notifications. The conviction for non-payment of toll was therefore set aside and the fine was ordered to be refunded. en-us Wed, 28 Aug 1935 00:00:00 +0530 Tue, 04 Jul 2017 14:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192931 A municipal terminal toll was held not leviable on carts carrying goods that merely passed through municipal limits in transit without stopping or remaining within the toll area. The toll language, including references to bringing goods within the toll limits and importing by road through the barriers, was construed as requiring entry with some pause or repose, which was absent on the facts. Applying strict construction of taxing provisions in favour of the subject, the wider levy could not be inferred from the rule or notifications. The conviction for non-payment of toll was therefore set aside and the fine was ordered to be refunded. Case-Laws Indian Laws Wed, 28 Aug 1935 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192931