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Interpretation of Indirect Statutes with GST

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Original price Rs. 2,795.00
Current price Rs. 1,955.00

Author: Kishorilal
Edition: Oct 2020

This book deals with the general rules of Interpretation and topics covered by the
four main enactments pertaining to indirect taxes namely Customs, Central Excise,
Services Tax and GST.
It also covers the general provisions relating to taxation such as classification,
valuation and demand pertaining to short recovery and refund of the excess payment.
It also covers the topics such as strict liability, Res judicata, other general concepts
of law, relating to taxation such as rule of stare decisis and exceptions to the rule of
stare decisis.
Key features
Concepts of interpretation of tax statutes lucidly explained
Exclusive chapter on:
- Service Tax
Exhaustive coverage on Natural Justice and theory of precedent
Special emphasis on the decisions of the CESTAT on all the topics
Comprehensive coverage of cases on:
- Levy of Customs, Central Excise, Service tax and GST
- Classification of goods and services
- Exemptions
- Valuation of goods and services
- CENVAT Credit/Input Tax Credit
- Recovery of Tax dues
- Refund/Rebate
- Small Scale Exemption

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