Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Tax/Taxation: Exemption Notification |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9 Referred Case 10 Referred Case 11 Referred Case 12 Referred Case 13 Referred Case 14 Referred Case 15 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Reference Answered |
Headnote | Tax/Taxation:Exemption Notification – Interpretation of – In case ofambiguity in such Notification, whether the benefit of ambiguitywould go to assessee or Revenue – Held: Exemption Notificationshould be interpreted strictly – The burden to prove the applicabilityof the exemption Notification would be on the assessee – In case ofambiguity, benefit of such ambiguity would go to Revenue and notto assessee - *Sun Export case wherein it was held that benefit ofambiguity would go to assessee is overruled.Taxing statute and Exemption Notification – Interpretation of– Held: There is distinction in interpreting a charging provision ofa taxation statute and in the interpretation of exemption Notification– Any ambiguity in charging provision enures to the benefit of theassessee, but any ambiguity in the exemption clause or exemptionNotification would go in favour of Revenue.Interpretation of Statutes:General principles of interpretation – Purpose ofinterpretation – Tools of interpretation – Discussed.Interpretation of fiscal statutes – Held: While interpretingfiscal statutes court has to apply strict rule of interpretation.‘Plain meaning rule’ of interpretation – Held: When languagein the statute is plain and unambiguous, Court has to seal andunderstand the plain language as such, and there is no scope ofinterpretation. |
Judge | Honble Mr. Justice N.V. Ramana |
Neutral Citation | 2018 INSC 646 |
Petitioner | Commissioner Of Customs (import), Mumbai |
Respondent | M/s. Dilip Kumar And Company & Ors. |
SCR | [2018] 7 S.C.R. 1191 |
Judgement Date | 2018-07-30 |
Case Number | 3327 |
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