10-mark question · Part C · Interpretation of Statutes

The Act and Rules were drafted by the same team of draftsmen simultaneously. The Act is of such a nature that it could not be operated without the Rules. Therefore, both the Act and the Rules were published in the same gazette and both came into operation from the same day. In such a case, to what extent the provision of the Act. 15.Under the sales tax legislation, vegetables are exempted from levy of sales tax. A vendor is selling "green ginger" along with vegetables. Sales tax is levied on the sale of "green ginger". The vendor claimed exemption on the ground that green ginger is a vegetable. Will he succeed? Decide in the light of principles applicable to interpretation of taxing statutes.

Appeared in

• Interpretation of Statutes · December 2020 Mapped paper Download

Mapped topics

• Prospective and retrospective operation — Unit V

Mapped case laws