https://www.taxtmi.com/highlights?id=48638 Whether the expression ‘shall’ partakes the character of ‘may’ depends upon the intent of legislation, which requires to be achieved not only from the phraseology of the provision, but considering its nature, design and the consequences. Applying this principle, the word ‘shall’ used in rule 20(2) requires to be read as ‘may’ en-us Tue, 13 Aug 2019 13:58:43 +0530 Tue, 13 Aug 2019 13:58:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48638 Whether the expression ‘shall’ partakes the character of ‘may’ depends upon the intent of legislation, which requires to be achieved not only from the phraseology of the provision, but considering its nature, design and the consequences. Applying this principle, the word ‘shall’ used in rule 20(2) requires to be read as ‘may’ Highlights VAT and Sales Tax Tue, 13 Aug 2019 13:58:43 +0530 https://www.taxtmi.com/highlights?id=48638