Security Escrow Corp. v. State of Taxation & Revenue Department

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that in claiming an exemption, the claimant “must show that his demand is within the letter as well as the spirit of the law”
• central concern of reviewing court is to determine legislative intent
• central concern of reviewing court is to determine legislative intent

Source: CourtListener parenthetical corpus (CC0).