Interpretation Of Indirect Tax

Name: Interpretation Of Indirect Tax
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by Kishori Lal

Contents at a glance

Bharat?	5
Foreword by Justice Dilip Gupta, President, CESTAT	9
Preface to the Third Edition	11
Detailed Contents	17
Table of Cases	39

Chapter 1 Introduction	1
Chapter 2 Literal Rule	29
Chapter 3 Golden Rule	66
Chapter 4 Mischief Rule	76
Chapter 5 Rule of Harmonious Construction	86
Chapter 6 Rule of Purposive Construction	102
Chapter 7 Aids to Construction	117
Chapter 8 Construction of Taxing Statutes	166
Chapter 9 Precedent (Doctrine of Stare Decisis)	217
Chapter 10 Exceptions to the Rule of Precedent (Stare Decisis)	274
Chapter 11 Other General Concepts of Interpretation	294
Chapter 12 Rules with Regard to Operation of Statutes	346
Chapter 13 Law of Limitation	375
Chapter 14 Burden of Proof	427
Chapter 15 Natural Justice	449
Chapter 16 Levy	505
Chapter 17 Classification of Goods and Services	543
Chapter 18 Exemptions	567
Chapter 19 Valuation in Central Excise	597
Chapter 20 Valuation in Customs	618
Chapter 21 Cenvat Credit/ITC	631
Chapter 22 Service Tax	672
Chapter 23 Goods and Services Tax	712
Chapter 24 Small Scale Industries Exemption	779
Chapter 25 Refund and Rebate	798
Chapter 26 Search, Seizure & Arrest	820
Chapter 27 Confiscation	845
Chapter 28 Penalty	864
Chapter 29 Offences of Strict Liability	886
Chapter 30 Stay Application (Pre-Deposit)	901
Chapter 31 Customs House Agents/Brokers Licensing Regulations	913
Chapter 32 Interest on Delayed Payment	932
Chapter 33 Authorisation for Filing Appeals	944
Chapter 34 Remand, Merger and Jurisdiction	959
Chapter 35 Demand and Recovery of Tax Dues	982
Chapter 36 Appeal, Review and Revision	1003
Chapter 37 Rectification of Mistake	1025
Chapter 38 Minimum Litigation Policy	1039
Chapter 39 Res Judicata	1048
Chapter 40 Sabka Vishwas (Legal Dispute Resolution) Scheme	1072
Chapter 41 Meaning of Certain Terms/Phrases	1090
Chapter 42 Writ Jurisdiction	1136
Chapter 43 Prosecution and Compounding	1164