This book provides readers with the way courts have interpreted indirect tax statutes with reference to case laws, sections, and delegated legislation. Arranged under major concepts, the insight provided will be beneficial to judges, justices, practitioners, tax officials, and law colleges.

Highlights of the book

• – Concepts of interpretation of tax statutes lucidly explained
• – An exclusive chapter on Goods and Services Tax, A separate chapter on Service Tax
• – Exhaustive coverage on Natural Justice and Theory of precedent
• – Special emphasis on the decisions of the CESTAT, on all topics
• – New Chapters added to this edition
• o Sabka Vishwas (Legacy Dispute Resolution) Scheme
• o Res judicata
• – Comprehensive coverage of cases on Levy of Customs, Central Excise, Service tax and GST, Classification of goods and services, Exemption, Valuation of goods and services, CENVAT Credit/Input Tax Credit, Recovery of Tax dues, Refund/Rebate, Small Scale Exemption