000			03143nam a2200229Ia 4500
999			_c35300 _d35300
003			OSt
005			20210701160216.0
008			160316s2010 xxu||||| |||| 00| 0 eng d
020			_a9788175883804
040			_cn
082			_a343.040000 _bMUK-3
100			_aMukhopadhyay Sukumar
245			_aInterpretation of fiscal statutes in India
250			_a3rd
260			_aNew Delhi _bCentax Publications Pvt Ltd _c2010
300			_a752p
365			_b Rs. 680
505			_aContents 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
650			_a1.Public Law - Fiscal Statutes - Tax Laws - Interpretation
700			_a _a
942			_2ddc _cBK