
Library Catalogue

| 000 -LEADER | |
|---|---|
| fixed length control field | 01705nam a2200217Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240321185838.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 180320s2006 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | . |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Richa Sahay |
| 245 ## - TITLE STATEMENT | |
| Title | Taxation Under the Constitution: |
| Remainder of title | Concepts and Content |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Bangalore |
| Name of publisher, distributor, etc. | NLSIU |
| Date of publication, distribution, etc. | 2006 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 69p |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | TABLE OF CONTENTS<br/>TABLE OF CASES;<br/>RESEARCH METHODOLOGY;<br/>Contextual Framework;<br/>Scope and Limitation;<br/>Method of Analysis;<br/>Research Questions;<br/>Mode of Citation;<br/>I. INTRODUCTION;<br/>Article 265-No taxation without representation;<br/>II. RULES OF INTERPRETATION OF THE TAX PROVISIONS OF THE CONSTITUTION;<br/>Ancillary powers Limitations on ancillary powers;<br/>III. RETROSPECTIVE TAXATION;<br/>IV. DELEGATION OF THE POWER TO TAX AND ITS LIMIT A TIONS;<br/>Cases which deal with delegation to the executive government;<br/>Cases which deal with delegation to local self- government;<br/>V. DISTINCTION BETWEEN FEE AND TAX;<br/>The important characteristics of fee;<br/>TAXES ON COMMODITIES;<br/>Compulsory Acquisition Excise Duty;<br/>Vll. EQUALITY BEFORE LAW AND THE POWER OF TAXATION;<br/>Exemptions;<br/>Decisions where the Courts have struck down classification as violative of Article;<br/>Confiscatory and expropriatory laws Challenge under Article;<br/>VIII. TAXATION POWERS RELATING TO INTER-STATE TRADE AND COMMERCE;<br/>IX. INTER-GOVERNMENTAL TAX IMMUNITIES;<br/>CONCLUSION;<br/>BIBLIOGRAPHY;<br/>ANNEXURES<br/><br/> |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Inter-Governmental Tax Immunities, |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Inter-State Trade and Commerce - Taxation, |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation - Law and Power. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Prof. V S Mallar - Guide |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://opac.nls.ac.in:8081/xmlui/handle/123456789/1386">http://opac.nls.ac.in:8081/xmlui/handle/123456789/1386</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Dissertation |
| Withdrawn status | Lost status | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . | . | 28.10.2017 | LLM140 | 20.03.2018 | 20.03.2018 | Dissertation |