000			01705nam a2200217Ia 4500
003			OSt
005			20240321185838.0
008			180320s2006 xx 000 0 und d
040			_c.
100			_aRicha Sahay
245			_aTaxation Under the Constitution: _bConcepts and Content
260			_aBangalore _bNLSIU _c2006
300			_a69p
505			_aTABLE 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			_aInter-Governmental Tax Immunities,
650			_aInter-State Trade and Commerce - Taxation,
650			_aTaxation - Law and Power.
700			_aProf. V S Mallar - Guide
856			_uhttp://opac.nls.ac.in:8081/xmlui/handle/123456789/1386
942			_2ddc _cDIS
999			_c110569 _d110569