Taxation Law (NOTES / GUIDE BOOKS)

............................................................................................
Description
Taxation law creates the framework for the administration of the taxation system. It deals with the procedure that how taxes are levied, exemptions, the imposition of penalties, the enforcement and collection provisions. Legislature authority may enact law on matters enumerated in the Union List and in Concurrent or State Lists, as provided by Article 248(2). Taxation law is concerned only with the legal aspects of taxation, and not with its financial, economic, or other aspects. It depends on the political authority to impose various kinds of taxes. Tax law can be divided into substantial tax law, and procedural tax law which consists of the rules laid down in the law as to assessment and enforcement procedure. The judiciary has the final authority to interpret the tax law. The rules in the doctrine of precedent apply to tax cases. The Court or taxing authority cannot introduce any reduction or relaxation to it. Tax cannot be judicially restrained. Hence the study of the law of taxation has its own importance. Along with this, an analysis of the different laws enacted in exercise of these powers with their safeguards and remedies sheds light on the mechanics of the taxation by the Union and the States is
essential.
.........................................................................................
Contents
Chapter   1 : Income Tax Act, 1961
Chapter   2 : Wealth Tax Act, 1957
Chapter   3 : Indirect Taxes
Chapter   4 : Central Sales Tax Act, 1956
Chapter   5 : Value Added Tax
Chapter   6 : Andhra Pradesh General Sales Tax Act, 1957
Chapter   7 : Goods & Service Tax Act, 2017
Chapter   8 : Practical Problems and Solutions 8.1 to 8.22
Chapter   9 : Short Notes 9.1 to 9.22
Appendices
Short Notes Index
Short Notes
Dictionary
Frequently Asked Questions
Reference Books
Subject cum Short Notes Index
............................................................................................
Author Details
R.D. Vijayasekhar