https://www.taxtmi.com/article/detailed?id=11351 Interpretation of tax statutes centers on legislative intent and the balance between plain textual meaning and purposive construction: ordinary or legal senses of words govern unless technical, and provisions must be read to effect the Act's aim. Taxation requires express words; implied levies are disfavoured. Courts should avoid absurd results, prefer reasonable meanings, uphold the presumption of validity, give precedence to specific or later expressions, and apply substance-over-form where appropriate. en-us Mon, 24 Apr 2023 09:12:30 +0530 Mon, 24 Apr 2023 09:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11351 Interpretation of tax statutes centers on legislative intent and the balance between plain textual meaning and purposive construction: ordinary or legal senses of words govern unless technical, and provisions must be read to effect the Act's aim. Taxation requires express words; implied levies are disfavoured. Courts should avoid absurd results, prefer reasonable meanings, uphold the presumption of validity, give precedence to specific or later expressions, and apply substance-over-form where appropriate. Articles Goods and Services Tax - GST Mon, 24 Apr 2023 09:12:30 +0530 https://www.taxtmi.com/article/detailed?id=11351