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Interpretation of Indirect Tax Statutes with Special emphasis on GST

Interpretation of Indirect Tax Statutes with Special emphasis on GST

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About Interpretation of Indirect Tax Statutes with Special emphasis on GST

 

Interpretation of Indirect Tax Statutes with Special emphasis on GST

Chapter 1       Introduction                                                                           

Chapter 2       Literal Rule                                                                            

Chapter 3       Golden Rule                                                                           

Chapter 4       Mischief Rule                                                                         

Chapter 5       Rule of Harmonious Construction                                         

Chapter 6       Rule of Purposive Construction                                             

Chapter 7       Aids to Construction                                                             

Chapter 8       Construction of Taxing Statutes                                            

Chapter 9       Precedent (Doctrine of Stare Decisis)                                   

Chapter 10     Exceptions to the Rule of Precedent (Stare Decisis)             

Chapter 11     Other General Concepts of Interpretation                             

Chapter 12     Rules with Regard to Operation of Statutes                         

Chapter 13     Law of Limitation                                                                  

Chapter 14     Burden of Proof                                                                     

Chapter 15     Natural Justice                                                                       

Chapter 16     Levy                                                                                       

Chapter 17     Classification of Goods and Services                                    

Chapter 18     Exemptions                                                                            

Chapter 19     Valuation in Central Excise                                                   

Chapter 20     Valuation in Customs                                                            

Chapter 21     Cenvat Credit/ITC                                                                 

Chapter 22     Service Tax                                                                            

Chapter 23     Goods and Services Tax                                                        

Chapter 24     Small Scale Industries Exemption                                         

Chapter 25     Refund and Rebate                                                                

Chapter 26     Search, Seizure & Arrest                                                        

Chapter 27     Confiscation                                                                           

Chapter 28     Penalty                                                                                   

Chapter 29     Offences of Strict Liability                                                    

Chapter 30     Stay Application (Pre-Deposit)                                              

Chapter 31     Customs House Agents/Brokers Licensing Regulations       

Chapter 32     Interest on Delayed Payment                                                

Chapter 33     Authorisation for Filing Appeals                                           

Chapter 34     Remand, Merger and Jurisdiction                                          

Chapter 35     Demand and Recovery of Tax Dues                                     

Chapter 36     Appeal, Review and Revision                                               

Chapter 37     Rectification of Mistake                                                        

Chapter 38     Minimum Litigation Policy                                                    

Chapter 39     Res Judicata                                                                           

Chapter 40     Sabka Vishwas (Legal Dispute Resolution) Scheme             

Chapter 41     Meaning of Certain Terms/Phrases                                        

Chapter 42     Writ Jurisdiction                                                                    

Chapter 43      Prosecution and Compounding
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