Sales Tax

Sales tax, there is no equity about a tax in the sense that a provision by which a tax is imposed has to be construed strictly, regardless of the hardship that such a construction may cause either to the treasury or to the taxpayer. If the subject falls squarely within the letter of law he must be taxed, howsoever inequitable the consequences may appear to the judicial mind. If the revenue seeking to tax cannot bring the subject within the letter of law, the subject is free no matter that such a construction may cause serious prejudice to the Revenue, Murarilal Mahabir Prasad v. Shri B.R. Vad, AIR 1976 SC 313: (1975) 2 SCC 736: (1976) 1 SCR 689.