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A State sales-tax law taxes the turnover of "dealers in edible oils". The tax officer, finding no…

AV Fernandez v State of Kerala (1957) held that in deciding liability to tax "one must have regard to the strict letter of the law". If the case is not within the four…

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A State sales-tax law taxes the turnover of "dealers in edible oils". The tax officer, finding no charging provision for a dealer in a new oil-based product, proposes to tax him because the product is "very similar" to edible oil and the legislature would surely have wanted it taxed. Which principle from A.V. Fernandez v. State of Kerala (1957) answers the officer?

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Correct answer D

AV Fernandez v State of Kerala (1957) held that in deciding liability to tax "one must have regard to the strict letter of the law". If the case is not within the four corners of the charging provision, tax cannot be imposed by inference or analogy. A purposive reading to protect revenue cannot create a charge the words do not impose.

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