https://www.taxtmi.com/article/detailed?id=11373 The document explains that Strict Interpretation in tax law requires construing taxing statutes by their plain words so that liabilities are imposed only when the charging provision clearly covers the transaction; nothing may be implied, and taxation by analogy or reference to the statute's spirit is impermissible. Literal construction yields only where it does not produce absurdity; penal and beneficial provisions attract specific canons, and taxpayers bear the burden to establish exemptions. en-us Tue, 02 May 2023 11:42:39 +0530 Tue, 02 May 2023 11:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11373 The document explains that Strict Interpretation in tax law requires construing taxing statutes by their plain words so that liabilities are imposed only when the charging provision clearly covers the transaction; nothing may be implied, and taxation by analogy or reference to the statute's spirit is impermissible. Literal construction yields only where it does not produce absurdity; penal and beneficial provisions attract specific canons, and taxpayers bear the burden to establish exemptions. Articles Goods and Services Tax - GST Tue, 02 May 2023 11:42:39 +0530 https://www.taxtmi.com/article/detailed?id=11373