Special Provision Will Prevail over General Provision in a Statute: Supreme Court Rules about Taxation Classification [Read Judgement]

Special Provision - General Provision in a Statute - Supreme Court Rules - Supreme Court - Taxation Classification - taxscan

The Supreme Court in a case has ruled that on taxation classification if a special provision will prevail over the general provision in a statute. Santhosh Maize & Industries Limited, the appellant, registered under the Tamil Nadu General Sales Tax Act, 1959 (“the Act”), deals in maize starch since 1975. The classification of maize starch…

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