Supreme Court
Decision Information
Decision information:
Abstract: Application for declaratory relief with respect to the interpretation of the Tobacco Tax Act
Decision: Application dismissed with costs - Fair and liberal interpretation of the Act would permit both approaches to collection to be employed - Act further not ultra vires as it imposes direct tax which is permissible by the territorial government.
Subjects: Statutes - Interpretation
Taxation
Keywords: Direct v. indirect tax - fair and liberal construction
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