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Showing contexts for: brandy in Commnr. Of Central Excise, Chandigarh vs M/S. Doaba Steel Rolling Mills on 6 July, 2011Matching Fragments
19.The principle that a taxing statute should be strictly construed is well settled.
It is equally trite that the intention of the Legislature is primarily to be gathered from the words used in the statute. Once it is shown that an assessee falls within the letter of the law, he must be taxed however great the hardship may appear to the judicial mind to be.
20. On the principles of interpretation of taxing statutes, the following passage from the opinion of Late Rowlatt, J. in Cape Brandy Syndicate Vs. Inland Revenue Commissioners5 has become the locus classicus and has been quoted with approval in a number of decisions of this Court: