Functional Test vs Statutory Bar

GST & Indirect Taxes
Functional Test vs Statutory Bar under GST: Limits of Judicial Interpretation
A principled analysis of the conflict between functional interpretation and statutory prohibition under GST, examining the constitutional limits of judicial interpretation in fiscal law.
Read More Functional Test vs Statutory Bar under GST: Limits of Judicial Interpretation

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Functional Test vs Statutory Bar under GST: Limits of Judicial Interpretation