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According to Govind Saran Ganga Saran v. Commissioner of Sales Tax (1985), what follows if the…

Govind Saran Ganga Saran (1985) held that if the components are not clearly and definitely ascertainable, "it is difficult to say that the levy exists in point of law". Any…

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According to Govind Saran Ganga Saran v. Commissioner of Sales Tax (1985), what follows if the components of a tax are not clearly and definitely ascertainable from the statute?

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Correct answer D

Govind Saran Ganga Saran (1985) held that if the components are not clearly and definitely ascertainable, "it is difficult to say that the levy exists in point of law". Any uncertainty or vagueness in them is fatal to the levy. Supplying a missing component by analogy is barred by the rule that tax cannot be imposed by inference.

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