https://www.taxtmi.com/article/detailed?id=7920 Strict construction governs fiscal statutes: tax liability attaches only when the charging provision's clear words bring a person or transaction within its scope. Courts must adhere to natural statutory meaning, avoid importing provisions or relying on intent, and reject taxation by inference, analogy, or the substance-over-form doctrine. Undefined terms take ordinary or commercial meaning; ambiguous provisions are resolved in favour of the taxpayer; equity or hardship do not justify stretching charging words. en-us Fri, 16 Mar 2018 08:21:13 +0530 Fri, 16 Mar 2018 08:21:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7920 Strict construction governs fiscal statutes: tax liability attaches only when the charging provision's clear words bring a person or transaction within its scope. Courts must adhere to natural statutory meaning, avoid importing provisions or relying on intent, and reject taxation by inference, analogy, or the substance-over-form doctrine. Undefined terms take ordinary or commercial meaning; ambiguous provisions are resolved in favour of the taxpayer; equity or hardship do not justify stretching charging words. Articles Value Added Tax - VAT and CST Fri, 16 Mar 2018 08:21:13 +0530 https://www.taxtmi.com/article/detailed?id=7920