This book analyses the complex realm of statutory interpretation, focusing on taxation laws, illustrating the challenges judges face with legislative language and the importance of understanding legislative intent through various interpretation approaches. The second edition brings to light recent developments in tax policy, including the GST regime in India, and offers a comparative analysis of statutory interpretation practices across common law countries. This book is a comprehensive treatise on the evolving principles of judicial interpretation and the structure of tax law, making it essential for those involved in the legal, academic, and practical aspects of taxation.
