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Interpretation of Fiscal Statutes in India [Cetral Excise, Customs, Sales Tax and Income Tax]

Interpretation of Fiscal Statutes in India [Cetral Excise, Customs, Sales Tax and Income Tax]

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Description
This treatise on the principles of interpretation of fiscal statutes in India will ful fil the long felt need for a book on the subject of interpretation of statutes on Customs and Central Excise laws. At the same time statutes on sales tax and income tax have bee brought in to strengthen the points of view discussed here. Statutes on wealth tax, expenditure tax and FERA have also bee discussed.
Special Chapters on Tariff and Notifications have been more useful in practical terms than just theoretical. The practiotioners in Customs, Excise, Sales tax and Income tax laws wil fid the book extremely helpful in their daily work.
The third edition could be brought out only after eleven years, incorporating the latest developments.
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Contents
Chapter 1 :  Introduction
Chapter 2 :  Literal Interpretation
Chapter 3 :  Purposive Interpretation - Interpretation based on intention
                      as ascertained from the context and scheme of statute - casus omissus
Chapter 4 : Mischief Rule (Purposive Interpretation) - Intention as Ascertained from the
                     Mischief sought to be remedied
Chapter 5 :  Strict or Liberal - In different contexts
Chapter 6 :  Definition of Goods for the Purpose of Classification
Chapter 6A : Relevance of ISI Specifications
Chapter 6B : Relevence of HSN Notes
Chapter 6C : Expert Opinion
Chapter 6D :  Inclusive Definition
Chapter 7 : Relevance of End-Use to Classification
Chapter 8 : Interpretation of Delegated Legalisation
Chapter 9 : Residuary Tariff entry to be the last choice
Chapter 10 : Interpretation of the Statutory Rules for Interpretation, Chapter and Section
Chapter 11 : Interpretation of Date of effect of Notification, Amendment, etc.
Chapter 12 : Customs Classification independent of ITC (Import Trade Control) - Classification
Chapter 13 : Some Principles of Classification
Chapter 14 : Burden of Proof
Chapter 15 : Generalia Specialibus
Chapter 16 : Noscitur a Sociis
Chapter 17 : Ejudem Generis
Chapter 18 : Contemporanea Expositiio
Chapter 19 : Different Approach for Schedules in Acts
Chapter 20 : Interpretation should avoid unconstitutiionality
Chapter 21 : Interpretation not to render any part of Statute (or Tariff) Redundant
Chapter 22 : Interpretation Leading to Anomaly (Absurdity) to be avoided
Chapter 23 : Interpretation should not unsettle as Settled Law
Chapter 24 : Tax not Imposable by Analogy or Implication
Chapter 25 : Retropective Operation of Fiscal Statutes
Chapter 26 : Equity (Fairness) about a Tax
Chapter 27 : Equitable (Promisory) Estoppel
Chapter 28 : Interpretation of Accounts
Chapter 29 : Role of Precedets in Tax Laws
Chapter 30 : Interpretation not to Favour Double Taxation
Chapter 31 : Benefit of Doubt to Taxpayer
Chapter 32 : No benefit  of Doubt in favour of tax evasion interpretation not to encourage evasion
Chapter 33 : Definitions in other Statutes
Chapter 34 : Explanation in a Statute
Chapter 35 : Proviso
Chapter 36 : Relevance of English Judgments to Interpretation of Fiscal Statutes in India
Chapter 37 : Subsequent Legislation
Chapter 38 : Marginal Notes
Chapter 39 : Legal Fiction - Deeming Provision
Chapter 40 : Is Excessiveness of Tax Justiceable?
Chapter 41 : Summary and Conclusion
Subject Index
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Author Details
The author Sri Sukumar Mukhopadhyay is an officer of Indian Revenue (Customs & Excise) Service of 14961 batch. He held the posts of Collector of Central Excise, West Bengal, Collector of Customs, Calcutta, Collector of Customs, Bombay, Member of Ctral Board of Excise & Customs. After retirement in 1995 he did research work in National Institute of Public Finance and Policy and ICrier. He taught indirect tax in the National University of Juridicial Science in Kolkata for five years.
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