Tax Law - II (Indirect Taxation)

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Description
Taxation II is specially designed for students pursuing the three-year or five-year degree course in law education institutes including National law schools. It also caters to the students pursuing the one-year or two-year LL.M. course from various universities or institutes. With its comprehensive and exhaustive coverage of this area of law, it will also serve as a useful reference for students of CA, CS, and also tax professionals. Beginning with an introduction to indirect taxes, the book goes on to discuss central excise law of India, classification of goods, advance ruling, settlement commission, custom law in India, provisions relating to import and export, demand of duty, assessment and adjudication, central and state sales tax, sales tax authorities, offences and penalties, service tax in India, valuation of taxable services, CENVAT Credit Rules, 2004, etc.
Key Features
•    Primarily deals with legislative policies on Central Excise Act, Custom Act, Central
      Sales Tax Act, and Service Tax and incorporates relevant judicial pronouncements
•    Provides requisite explanations for indirect tax legislations and related tax administration
      with the help of decided case law
•    Aims to further the legal acumen amongst learners and also juristic skill-development in
      reading, understanding, and applying complex and dynamic legislations, case
      materials and taxation rulings
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Contents
Foreword 
Preface 
Table of Cases
1.    Introduction to Indirect Taxes
1.    Meaning and Scope of Indirect Tax
2.    Constitutional Provisions
3.    Structure of Indirect Tax in India
4.    Indirect Taxes and Reforms: Proposal for Goods and Services Tax (GST)
2.    Central Excise
1.    Central Excise Law in India
2.    Levy and Collection of the Excise Duty
3.    Classification of Goods
4.    Valuation of Excisable Goods
5.    Remission or Exemption from Excise of Duty
6.    Advance Ruling
7.    Compliance and Enforcement Procedure under Excise Act
8.    Demand, Appeal and Adjudication
9.    Offences and Penalties
10.  Settlement Commission 
11.  CENVAT Credit Rules 2002
3.    Customs
1.    Custom Law in India
2.    Basic Definitions
3.    Classification, Valuation, Levy and Exemption of Custom Duty
4.    Provision Relating to Import and Export 
5.    Demand, Assessment and Adjudication
6.    Power of Search, Seizure and Arrest, Penalties 
7.    Offences and Prosecution
8.    Miscellaneous
4. Central Sales Tax and State Sales Tax (VAT)
Introduction
1.    Basic Definition
2.    Sale or Purchase of Goods
3.    Charge of Tax
4.    Exemption and Rebate
5.    Sales Tax Authorities
6.    State Sales Tax (VAT)
5.    Service Tax
1. Service Tax in India
2. Basic Definitions
3. Taxation of Service
4. Point of Taxation
5. Valuation of Taxable Service
6. Exemptions and Abatements
7. Demand, Adjudication and Offences
8. Miscellaneous
9. CENVAT Credit Rules 2004
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Author Details
Girjesh Shukla is Assistant Professor at Faculty of Law, Dr Shakuntala Misra National Rehabilitation University, Lucknow. He did his LL.B. from the University of Allahabad, LL.M. and Ph.D. from the University of Delhi He has taught various subjects including taxation, criminal law, and criminal procedure. He has also contributed in Case Materials on Taxation (2010), Faculty of Law, University of Delhi.
Mahima V. Tiwari is presently an advocate at Allahabad High Court. She has completed her B.Com. and M.Com. from the University of Mumbai. She did post graduate Diploma in Financial Management (PGDFM) from the Institute of Management and Professional Studies, Mumbai. She completed her LL.B. (2010) and LL.M. (2012) with a specialisation in Taxation from the University of Mumbai.
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