Interpretation of Taxing statute

Case BriefsSupreme Court

The Supreme Court observed that taxation depends upon the language of the charging section and what is brought to tax within the four corners of the charging section.

Case BriefsSupreme Court

“A judicial remedy must be effective, independent and at the same time certain. Certainty of forum would involve unequivocal vesting of jurisdiction to adjudicate and determine the dispute in a named forum.”