All India Vat Digest: 1985-2014 (with Judicial Review),(Second Edition), 4 Vols

By: Balram Sangel, V. Gopalan & Jagdish Rai Goel

Price: $150.00

Quantity: 500 available

India is perhaps the only country which has more taxes than any other country. We have income-tax, wealth tax, gift tax (presently not leviable), service tax, Central excise duty, State excise duties, customs duty, entry tax, octroi, professional tax, market fee, sales tax (now value added tax), entertainment tax, luxury tax and a variety of local cesses and levies. Of all these sales tax is the one which virtually affects most number of citizens. Sales tax is a tax levied on the retail price of merchandise, collected by the retailer and remitted to the Government. General sales tax is comparatively a recent innovation unlike excise tax or duty which has been prevalent since ancient times. Sales tax being a State subject under the Constitution of India. Each State has a separate Act dealing with sales tax/ value added tax and related rules . Though the Sales Tax Acts of all the States are more or less similar in content and applicability these are administered by as many Governments and interpreted by as many High Courts. Thus over the years the sales tax law as a genre had grown enormously and so too the case law rendered by the Sales Tax Tribunals as well as the higher judiciary. With a view to encourage industrialization of backward areas most of the State Governments had framed Sales Tax incentive schemes under the new Industrial Policy offering sales tax exemptions, deferment of tax, sales tax loans in respect of establishment of new industrial units, expansions and diversifications. Such Schemes had been amended and modified from time to time. There have been instances where the Government had withdrawn exemptions. The litigation pertaining to such schemes had in fact been enormous. Also on account of issue of exemption notifications, withdrawal of such notifications, amendment of the schedule of items exempt from tax etc., the litigation and consequent case law had been prolific. Works contract and transit/check-post violations are other areas which had been generating substantial litigation. Therefore there arises a dire need for a Digest of cases as the present one. Accordingly, this comprehensive Digest was designed in the year 2000 and in the first instance covered the cases reported from the year 1985 up to the date of its publication in 2000. The present edition has incorporated the cases reported thereafter up to Volume 71 of VST. Virtually now this is a thirty years' Digest of sales tax cases and perhaps the only publication of this kind in the market.Printed Pages: 7200.

Title: All India Vat Digest: 1985-2014 (with Judicial Review),(Second Edition), 4 Vols

Author Name: Balram Sangel, V. Gopalan & Jagdish Rai Goel

Categories: Law, India,

Edition: Second Edition

Publisher: New Delhi, India, Commercial Law Publishers India (P) Ltd.: 2015

ISBN: 9789384245771

Binding: Hardcover

Book Condition: New

Jacket Condition: New

Seller ID: 101718

Keywords: All India Vat Digest: 1985-2014 (with Judicial Review),(Second Edition), 4 Vols Balram Sangel, V. Gopalan & Jagdish Rai Goel