https://www.taxtmi.com/article/detailed?id=11403 Tax statutes generally require strict construction with no room to read in or imply provisions; remedial or beneficial statutes may receive liberal interpretation to effectuate purpose if language permits. Where taxing provisions are ambiguous, courts may prefer constructions favorable to the taxpayer, but cannot adopt strained meanings or supply omitted legislative language. The burden of proving tax liability lies with the revenue, and notifications cannot enlarge a charging section beyond what the statute creates. en-us Tue, 16 May 2023 10:18:15 +0530 Tue, 16 May 2023 10:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11403 Tax statutes generally require strict construction with no room to read in or imply provisions; remedial or beneficial statutes may receive liberal interpretation to effectuate purpose if language permits. Where taxing provisions are ambiguous, courts may prefer constructions favorable to the taxpayer, but cannot adopt strained meanings or supply omitted legislative language. The burden of proving tax liability lies with the revenue, and notifications cannot enlarge a charging section beyond what the statute creates. Articles Goods and Services Tax - GST Tue, 16 May 2023 10:18:15 +0530 https://www.taxtmi.com/article/detailed?id=11403