ISSUE:
Whether goods passing through the limits of Wardha Municipality by road despatched from Yeotmal to their destination at Nagpur without being unloaded or reloaded at Wardha are liable for an export terminal tax?
Whether the respondent Municipal Committee is not liable to refund the export terminal tax collected on such goods?
RULE:
If in construing a taxing statute, there are two possible interpretations , then Courts should give to the one that favours the citizen and not the one that imposes a burden on him.
General words and phrases however wide and comprehensive they may be in their literal sense must usually be construed as being limited to the actual objects of the Act.