Interpretation favouring Taxpayer should be adopted in case of multiple Interpretation

John’s Cashew Company Vs Commissioner of Customs (CESTAT Bangalore)

Where two reasonable constructions of a taxing provision are possible then the construction which favours the assessee must be adopted

The Hon’ble Customs, Excise & Services Tax Appellate Tribunal, Bangalore (CESTAT) in the matter of John’s Cashew Company v. Commissioner of Customs, Cochin [Final Order 20792 /2021 dated October 18, 2021

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