Library Catalogue
Interpretation of fiscal statutes in India (Record no. 35300)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03143nam a2200229Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210701160216.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 160316s2010 xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9788175883804 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | n |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.040000 |
| Item number | MUK-3 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Mukhopadhyay Sukumar |
| 245 ## - TITLE STATEMENT | |
| Title | Interpretation of fiscal statutes in India |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 3rd |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | New Delhi |
| Name of publisher, distributor, etc. | Centax Publications Pvt Ltd |
| Date of publication, distribution, etc. | 2010 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 752p |
| 365 ## - TRADE PRICE | |
| Price amount | Rs. 680 |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Contents<br/>Chapter 1 : Introduction;<br/>Chapter 2 : Literal Interpretation;<br/>Chapter 3 : Purposive Interpretation - Interpretation based on intention as ascertained from the context and scheme of statute - casus omissus;<br/>Chapter 4 : Mischief Rule (Purposive Interpretation) - Intention as Ascertained from the Mischief sought to be remedied;<br/>Chapter 5 : Strict or Liberal - In different contexts;<br/>Chapter 6 : Definition of Goods for the Purpose of Classification;<br/>Chapter 6A : Relevance of ISI Specifications;<br/>Chapter 6B : Relevence of HSN Notes;<br/>Chapter 6C : Expert Opinion;<br/>Chapter 6D : Inclusive Definition;<br/>Chapter 7 : Relevance of End-Use to Classification;<br/>Chapter 8 : Interpretation of Delegated Legalisation;<br/>Chapter 9 : Residuary Tariff entry to be the last choice;<br/>Chapter 10 : Interpretation of the Statutory Rules for Interpretation, Chapter and Section;<br/>Chapter 11 : Interpretation of Date of effect of Notification, Amendment, etc.;<br/>Chapter 12 : Customs Classification independent of ITC (Import Trade Control) - Classification;<br/>Chapter 13 : Some Principles of Classification;<br/>Chapter 14 : Burden of Proof;<br/>Chapter 15 : Generally Specialisms;<br/>Chapter 16 : Noscitur a Sociis;<br/>Chapter 17 : Ejudem Generis;<br/>Chapter 18 : Contemporaneity Exposition;<br/>Chapter 19 : Different Approach for Schedules in Acts;<br/>Chapter 20 : Interpretation should avoid unconstitutionality;<br/>Chapter 21 : Interpretation not to render any part of Statute (or Tariff) Redundant;<br/>Chapter 22 : Interpretation Leading to Anomaly (Absurdity) to be avoided;<br/>Chapter 23 : Interpretation should not unsettle as Settled Law;<br/>Chapter 24 : Tax not Imposable by Analogy or Implication;<br/>Chapter 25 : Retrospective Operation of Fiscal Statutes;<br/>Chapter 26 : Equity (Fairness) about a Tax;<br/>Chapter 27 : Equitable (Promisory) Estoppel;<br/>Chapter 28 : Interpretation of Accounts;<br/>Chapter 29 : Role of Precedents in Tax Laws;<br/>Chapter 30 : Interpretation not to Favor Double Taxation;<br/>Chapter 31 : Benefit of Doubt to Taxpayer;<br/>Chapter 32 : No benefit of Doubt in favour of tax evasion interpretation not to encourage evasion;<br/>Chapter 33 : Definitions in other Statutes;<br/>Chapter 34 : Explanation in a Statute;<br/>Chapter 35 : Provison;<br/>Chapter 36 : Relevance of English Judgments to Interpretation of Fiscal Statutes in India;<br/>Chapter 37 : Subsequent Legislation;<br/>Chapter 38 : Marginal Notes;<br/>Chapter 39 : Legal Fiction - Deeming Provision;<br/>Chapter 40 : Is Excessiveness of Tax Justiciable;<br/>Chapter 41 : Summary and Conclusion;<br/>Subject Index |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | 1.Public Law - Fiscal Statutes - Tax Laws - Interpretation |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | |
| -- | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | BOOKs |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . | . | 30.05.2017 | 680.00 | 343.04 MUK-3 | 30901 | 30.05.2017 | 30.05.2017 | BOOKs |