legislation. Rule 3(7)(i) is based on an uniform approach Civil Appeal No. 7708 of 2014 & Ors. Page 16 of 17and yet premised on a fair determining principle which aligns with constitutional values. 34. It is also apposite to note that when it comes to uniform approach the laws relating to fiscal or tax measures enjoy greater latitude than other statutes.28 The Legislature should be allowed some flexibility in such matters and this Court would be more inclined to give judicial deference to legislative wisdom.29 Commercial and tax legislations tend to be highly sensitive and complex as they deal with multiple problems and are contingent. This Court would not like to interfere with the legislation in question, which prevents possibilities of abuse and promotes certainty. It is not iniquitous, draconian or harsh on the taxpayers. A complex problem has been solved through a straitjacket formula, meriting judicial acceptance. To hold otherwise, would lead to multiple problems/issues and