In A.V. Fernandez v. State of Kerala (1957), the Supreme Court said that if a case is not covered…
In AV Fernandez v State of Kerala (1957), the Court held that where a case is not within the four corners of the taxing statute, "no tax can be imposed by inference or by…
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In A.V. Fernandez v. State of Kerala (1957), the Supreme Court said that if a case is not covered within the four corners of the provisions of a taxing statute, then:
Answer and explanation
Correct answer A
In AV Fernandez v State of Kerala (1957), the Court held that where a case is not within the four corners of the taxing statute, "no tax can be imposed by inference or by analogy". The court must look at the strict letter of the law. Taxing by looking at the substance of the matter was expressly rejected.
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