Contents
Chapter 1 : Introduction;
Chapter 2 : Literal Interpretation;
Chapter 3 : Purposive Interpretation - Interpretation based on intention as ascertained from the context and scheme of statute - casus omissus;
Chapter 4 : Mischief Rule (Purposive Interpretation) - Intention as Ascertained from the Mischief sought to be remedied;
Chapter 5 : Strict or Liberal - In different contexts;
Chapter 6 : Definition of Goods for the Purpose of Classification;
Chapter 6A : Relevance of ISI Specifications;
Chapter 6B : Relevence of HSN Notes;
Chapter 6C : Expert Opinion;
Chapter 6D : Inclusive Definition;
Chapter 7 : Relevance of End-Use to Classification;
Chapter 8 : Interpretation of Delegated Legalisation;
Chapter 9 : Residuary Tariff entry to be the last choice;
Chapter 10 : Interpretation of the Statutory Rules for Interpretation, Chapter and Section;
Chapter 11 : Interpretation of Date of effect of Notification, Amendment, etc.;
Chapter 12 : Customs Classification independent of ITC (Import Trade Control) - Classification;
Chapter 13 : Some Principles of Classification;
Chapter 14 : Burden of Proof;
Chapter 15 : Generally Specialisms;
Chapter 16 : Noscitur a Sociis;
Chapter 17 : Ejudem Generis;
Chapter 18 : Contemporaneity Exposition;
Chapter 19 : Different Approach for Schedules in Acts;
Chapter 20 : Interpretation should avoid unconstitutionality;
Chapter 21 : Interpretation not to render any part of Statute (or Tariff) Redundant;
Chapter 22 : Interpretation Leading to Anomaly (Absurdity) to be avoided;
Chapter 23 : Interpretation should not unsettle as Settled Law;
Chapter 24 : Tax not Imposable by Analogy or Implication;
Chapter 25 : Retrospective Operation of Fiscal Statutes;
Chapter 26 : Equity (Fairness) about a Tax;
Chapter 27 : Equitable (Promisory) Estoppel;
Chapter 28 : Interpretation of Accounts;
Chapter 29 : Role of Precedents in Tax Laws;
Chapter 30 : Interpretation not to Favor Double Taxation;
Chapter 31 : Benefit of Doubt to Taxpayer;
Chapter 32 : No benefit of Doubt in favour of tax evasion interpretation not to encourage evasion;
Chapter 33 : Definitions in other Statutes;
Chapter 34 : Explanation in a Statute;
Chapter 35 : Provison;
Chapter 36 : Relevance of English Judgments to Interpretation of Fiscal Statutes in India;
Chapter 37 : Subsequent Legislation;
Chapter 38 : Marginal Notes;
Chapter 39 : Legal Fiction - Deeming Provision;
Chapter 40 : Is Excessiveness of Tax Justiciable;
Chapter 41 : Summary and Conclusion;
Subject Index