https://www.taxtmi.com/article/detailed?id=11131 The doctrine of pari materia permits reference to other statutes within the same subject-matter or system of taxation to aid interpretation, allowing statutes that relate to the same person, thing or class to be read together to avoid contradictions. However, provisions, definitions or restrictions from a statute with a different object, purpose or scheme must not be mechanically imported; statutory meaning depends on context, legislatures may define terms for specific Acts, and definitions may be restrictive or extensive. en-us Tue, 21 Feb 2023 14:33:26 +0530 Tue, 21 Feb 2023 14:33:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11131 The doctrine of pari materia permits reference to other statutes within the same subject-matter or system of taxation to aid interpretation, allowing statutes that relate to the same person, thing or class to be read together to avoid contradictions. However, provisions, definitions or restrictions from a statute with a different object, purpose or scheme must not be mechanically imported; statutory meaning depends on context, legislatures may define terms for specific Acts, and definitions may be restrictive or extensive. Articles Goods and Services Tax - GST Tue, 21 Feb 2023 14:33:26 +0530 https://www.taxtmi.com/article/detailed?id=11131