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Commissioner Of Income-Tax Delhi-Iv vs Purshottam Dass on 24 July, 2000 cites

Novopan India Ltd., Hyderabad vs Collector Of Central Excise And ... on 14 September, 1994

In fact, in M/s Novopan India Limited Vs. Collector of Central Excise and Customs: , it was observed that the principle that where there is ambiguity of a taxing statute should be constructed in favour of the tax payer does not apply to provision giving a taxpayer relief in certain cases from a section clearly imposing liability. Exemption provisions or exception provisions have to be constructed strictly and onus is on the taxpayer to prove that he is covered by the said provision.
Supreme Court of India Cites 7 - Cited by 289 - Full Document

Union Of India And Ors vs M/S. Wood Papers Ltd. And Anr on 24 April, 1990

, it was held that exemptions from taxation have a tendency to increase the burden on the other class of tax payers and should be construed against the subject in case of ambiguity. It is equally a well known principle that a person who claims an exemption has to establish his case. While interpreting an exemption clause, liberal interpretation should be imparted to the language thereof, provided no violence is done to the language employed. It must however be borne in mind that absurd results of construction should be avoided. The choice between a strict and a liberal construction arises only in case of doubt in regard to the intention of the legislature manifest on the statutory language. Indeed, the need of resorting to interpretative process arises only where the meaning is not manifest on the plain words of the statute. If the words are plain and clearly and directly convey meaning, there is no need for any interpretation. The position was also elaborately dealt with in Union of India Vs. Wood Papers Limited: .
Supreme Court of India Cites 6 - Cited by 286 - R M Sahai - Full Document
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