Library Catalogue
Taxation under the constitution : concepts and content (Record no. 216776)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01618nam a2200157Ia 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260209120123.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 260209s9999||||xx |||||||||||||| ||und|| |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Richa Sahay |
| 245 #0 - TITLE STATEMENT | |
| Title | Taxation under the constitution : concepts and content |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | BangaloreBangalore |
| Name of publisher, distributor, etc. | NLSIU |
| Date of publication, distribution, etc. | 2006 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 69 p. ; 25 cm. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | TABLE OF CONTENTS TABLE OF CASES; RESEARCH METHODOLOGY; Contextual Framework; Scope and Limitation; Method of Analysis; Research Questions; Mode of Citation; I. INTRODUCTION; Article 265-No taxation without representation; II. RULES OF INTERPRETATION OF THE TAX PROVISIONS OF THE CONSTITUTION; Ancillary powers Limitations on ancillary powers; III. RETROSPECTIVE TAXATION; IV. DELEGATION OF THE POWER TO TAX AND ITS LIMIT A TIONS; Cases which deal with delegation to the executive government; Cases which deal with delegation to local self- government; V. DISTINCTION BETWEEN FEE AND TAX; The important characteristics of fee; TAXES ON COMMODITIES; Compulsory Acquisition Excise Duty; Vll. EQUALITY BEFORE LAW AND THE POWER OF TAXATION; Exemptions; Decisions where the Courts have struck down classification as violative of Article; Confiscatory and expropriatory laws Challenge under Article; VIII. TAXATION POWERS RELATING TO INTER-STATE TRADE AND COMMERCE; IX. INTER-GOVERNMENTAL TAX IMMUNITIES; CONCLUSION; BIBLIOGRAPHY; ANNEXURES |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Inter-Governmental Tax Immunities, Inter-State Trade and Commerce - Taxation, Taxation - Law and Power. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Prof. V S Mallar - GuideProf. V S Mallar - Guide |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://dans.nls.ac.in/handle/123456789/1386">https://dans.nls.ac.in/handle/123456789/1386</a> |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|
| . | . | 09.02.2026 | LLM140 | 09.02.2026 | 09.02.2026 | Dissertation |