https://www.taxtmi.com/manuals?id=6241 The terms import and export should be interpreted in their ordinary commercial sense rather than solely by their Latin derivations; a literal derivative reading could render transit or rail-borne goods arriving at or departing from stations subject to local taxation, producing absurd results and burdens on trade contrary to legislative intent and principles of statutory construction. en-us Thu, 05 Dec 2024 13:40:00 +0530 Tue, 01 Jul 2025 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6241 The terms import and export should be interpreted in their ordinary commercial sense rather than solely by their Latin derivations; a literal derivative reading could render transit or rail-borne goods arriving at or departing from stations subject to local taxation, producing absurd results and burdens on trade contrary to legislative intent and principles of statutory construction. Manuals Indian Laws Thu, 05 Dec 2024 13:40:00 +0530 https://www.taxtmi.com/manuals?id=6241