000			05570nam a2200205Ia 4500
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100			_aKodandaraman Sethuraman
245			_aDrafting Statutes for Taxation of Supplies of Goods and Services:
245			_b"Implications for Social Order, Welfare and Justice"
260			_aBangalore _bNLSIU _c2014
300			_a256p
505			_aCONTENTS Dedication (ii); Acknowledgements (iii); Lists of Figures and Table (iv); List of Statutes, Bill and Other Statutory Instruments Referred To (v); List of Cases Cited or Referred To (vi); Chapter 1. Introduction; Objective of the Thesis 3; Methodology 4; Research Questions that arise for Consideration 6; Hypotheses 8; Arrangement of Chapters 13; Chapter 2.Taxation of Supplies of Goods and Services, Reform and a "just" Social Order: Economic, Social, Political and Other Aspects; From a Recognized Social Disorder to an Acceptable Social Order: A Call for Reform 15; The 'State' as an Institution 20; Budget as an Institution 23; The Institution of Market 24; The Institution of Cooperative Multi-level Governance 26; Political Justice: Significance of Cooperation 29; Economic Justice: Avoidance of "Efficiency Costs" 31; Social Justice: Communications, Social System and Complexity 33; Design of Economic Mechanism to Reform 'State' Policy affecting the Budget and Accountability 38; Reform of 'State' Policy relating to Indirect Taxation: Analysis using Economic Mechanism Design 59; Chapter 3. History of Levy, Collection and Accounting of Indirect Taxes: Lessons for Promotion of Welfare, Budget-balance, 'State' Policy and Multi-level Governance State-Building: Lessons in Cooperative Policy Reformulation 64; Validity of Multiple Taxation 67; "Nexus Principle" and Costs of Administration and Compliance 67; "Explanation" Below Clause (l) of Article 286: Problems in Interpretation 72; "Mischief' and Remedy: Perceptions that are and are not TRUE to Social Reality 77; Reform, 'State' Policy relating to the Budget and the Directive Principles of' State' Policy 82; Consequences of the Abandonment of the "Destination Principle" of Collection of Indirect Taxes 105; "Destination Principle", Article 38 and Reformulation of 'State' Policy 109; Division of Taxation Space by means of Conditional Propositions: Implications in using Bi-conditional "Only if' instead of 'If as a Connective between the Antecedent and the Consequent 112; Redefining the Legislative Competence of the States without Amending the Constitution 125; Constitutional Restrictions on States vs. Consequent Diminution of State Tax Revenues 132; 'State' Policy affecting Indirect Taxation: Iterations in the Institution of Law to Tackle Uncertainties 139; Complexity in the Market Network: Discovery of the Merits of Collecting Indirect Taxes on a "Value-Added" Basis 158; "Mischiefs" Recognized and Remedies Suggested in the 61 st Report of the Law Commission 164; Taxation of Supplies of Services which Involve Transfers of Property in Goods Also 165; "Supply of Goods and Services" as a Taxable Event 169; The "Mischief' Recognized and Remedy Suggested by the Kelkar Committee 176; Chapter 4. The Goal of Zero Tax-Induced Distortions in the Prices of Goods and services Discovered by the Market: Usefulness of the "Economic Mechanism" Model , Use of Modeling for Lawmaking and Governance 179; Information, Communication and Complexity 180; Anatomy of the Market as an Institution 182; Implications of Taxation Law for Price-Discovery 187; Design of Economic Mechanisms and Price-Discovery 189; Supply of Goods and Services: Designing a Mechanism to Avoid Tax-induced Distortions in Prices 193; A Possible Framework as a Basis for Cooperative Reformulation of 'State' Policy affecting Indirect Taxation 206; Chapter 5. Minimizing Tax-induced Distortions in the Prices of Goods and Services: Implications for Implementing Some Select Possibilities Supplies of Goods and Services: Modalities of Levy, Collection and Accounting of Indirect Taxes 216; Possible World 1 as envisaged by "Concurrent Dual GST" 216; Possible World 2 as envisaged by "National GST" 220; Possible World 3 as envisaged by "State GSTs" 221; Possible World 4 as envisaged by "Non-Concurrent Dual GSTs" 223; Possible World 5 as envisaged by the State Finance Ministers in the "First" Discussion Paper on a Road-map for the levy of GST in India 225; Possible World 6 as envisaged by the "Model GST law" Suggested in the Report of the Thirteenth Finance Commission 226; Possible World 7 as Implied by the Amendments Proposed in the Constitution(One-Hundred-and -Fifteenth Amendment) Bill, 2011 227; Minimizing Price-Distortions: Second-best Option to Motivate Truthful Compliance 231; Chapter 6. Choice of the Mode of Levy and Collection of Goods and Services Taxes: Compliance with the Requirement of Prevalence of Justice in the Social Order; Summing-up of the Discussions relating to the Objective of the Thesis in Chapters 2 to 5 232; Discussions Relating to the Hypotheses Referred to in Chapter 1 234; Conclusions on the Research Questions Taken Up for Inquiry 239; APPENDIX - A Note on the Terms and Concepts of Formal Mathematical Logic Referred to in Chapters 2 and 4; Select Bibliography.
520			_aDoogs and Service tax- India _aTax law - India _aZero tax Model
700			_aDr. S Rajendra Babu - Guide
856			_uhttps://dans.nls.ac.in/handle/123456789/532
942			_2ddc _cTH
999			_c111212 _d111212