Landmark case
Demo: ABC Industries v. Commissioner Inland Revenue
Also known as: ABC Industries
2021 PTD 1234 (LHC)
- Court
- high court
- Decided
- 2021
- Bench
- Division Bench, LHC
tax
Summary
PLACEHOLDER summary — interpretation of HS-code classification under Customs Act and burden on tax authorities.
Key holdings
1. Burden of proving misclassification rests on the department.
2. Ambiguity in tax statutes is resolved in favour of taxpayer.
Significance
Useful precedent on tax interpretation principles.
#customs#classification#interpretation