Law: Punjab Sales Tax on Services Act, 2012

Section: 3, 6, 10, 9, 11, 12, 17, 24

INTERPRETATION OF STATUTE  Schedule cannot override the charging provisions of the Act.--Where the schedule, read in isolation, would collide with the Act’s charging matrix and definitional boundaries, in case of irreconcilable inconsistency, the operative provisions of the Act prevail over the schedule. Where the charging section and the schedule stand at cross purposes, the latter must yield to the former.     [Para 13 at E]  In tax law, there is no scope of intendment or equity, the subject is not to be taxed unless the words unambiguously impose the impost.                  [Para 14 at F]  Where a tax concession or exemption is in issue and ambiguity exists with respect to its reach, the interpretation beneficial to the taxpayer is preferred.              [Para 15 at G]  Uncertain textual pathways cannot be used to extend chargeability.                 [Para 15 at H]  Ambiguity in indirect tax statutes must be resolved in favour of the taxpayer and that the PRA, being a creature of statute, possesses no plenary power to conjure a charge absent a clear legislative foothold.      [Para 16 at I] ( CL. 539 )  Statutes should not be so read as to efface accrued rights and liabilities.                 [Para 23 at P]                   Fiscal burden must be imposed by clear words.                                                                    …