The purpose of this book is to assist people and practitioners in understanding the fundamental principles of VAT. The Fiscal Policy and law are important for the development and growth of the society. Tax administration plays important role. This book focuses on the principles and basic concepts of VAT law.
This book first examines the fundamental concepts, the federal and provincial powers to tax under constitutional doctrines. Key concepts of tax systems and the basic principles of tax policy that influence the structure and politics of the law are explained. Tax law must make difficult compromises between competing social and economic values, revenue requirements, administrative efficiency, a sense of fair play and the costs of fiscal administration.
GENERAL CONTENTS OF VOL. 1 & 2
Title Page .......................................................................... iii
Preface to the first Edition ................................................... v
Thus observe their Lordships ............................................. vii
Acknowledgement ............................................................... xi
Important words ............................................................... xiii
Introduction ...................................................................... xv
About the author .............................................................. xxi
Foreword ....................................................................... xxiii
Contents ......................................................................... xxxi
Table of Cases ................................................................ lxxiii
Subject Index [See Vol. 2] .............................................. 1951
CHAPTER PAGE
CHAP. 1. PREAMBLE—GENERAL ..................................................... 1
CHAP. 2. SHORT TITLE, EXTENT AND COMMENCEMENT ................. 79
CHAP. 3. DEFINITIONS .............................................................. 135
CHAP. 4. IMPOSITION OF TAX .................................................... 519
CHAP. 5. SPECIAL REGIMES ......................................................... 565
CHAP. 6. REGISTRATION & CANCELLATION OF REGISTRATION ....... 577
CHAP. 7. RETURN ..................................................................... 631
CHAP. 8. ASSESSMENT AND REASSESSMENT .................................... 651
CHAP. 9. COLLECTION OF ASSESSED TAX & PENALTIES .................... 727
CHAP. 10. TAX DEDUCTED AT SOURCE ........................................... 755
CHAPTER PAGE
CHAP. 11. REFUNDS .................................................................... 769
CHAP. 12. RESTRICTION ON COLLECTION OF TAX ............................ 813
CHAP. 13. PAYMENT AND RECOVERY OF TAX ................................... 831
CHAP. 14. RECOVERY OF ACCOUNTS .............................................. 875
CHAP. 15. LIABILITY IN SPECIAL CASES .......................................... 905
CHAP. 16. TAX AUDIT COMPULSORY FOR CLASS OF DEALER ........... 953
VOLUME 2
CHAP. 17. SEARCH AND SEIZURE .................................................. 981
CHAP. 18. TAXING AUTHORITIES ................................................ 1059
CHAP. 19. POWER OF COMMISSIONER ......................................... 1085
CHAP. 20. BAR TO CIVIL SUIT ................................................... 1097
CHAP. 21. APPELLATE TRIBUNAL ................................................. 1137
CHAP. 22. ANALOGOUS INCOME-TAX PROVISION .......................... 1183
CHAP. 23. REVISION .................................................................. 1205
CHAP. 24. RECTIFICATION OF MISTAKES AND REVIEW .................. 1253
CHAP. 25. APPEAL TO HIGH COURT ........................................... 1261
CHAP. 26. APPEARANCE BEFORE AUTHORITIES ............................. 1325
CHAP. 27. DETERMINATION OF DISPUTED QUESTIONS .................. 1331
CHAP. 28. PENALTIES AND OFFENCES .......................................... 1337
CHAP. 29. DECLARE MANAGER .................................................. 1419
CHAP. 30. SERVICE OF NOTICE .................................................. 1425
CHAP. 31. RETURNS, ETC. TO BE CONFIDENTIAL ........................... 1441
CHAP. 32. INFORMATION TO BE PUBLISHED ............................... 1455
CHAP. 33. POWER TO COLLECT STATISTIC .................................. 1459
CHAP. 34. RULE-MAKING POWER ............................................... 1461
CHAPTER PAGE
CHAP. 35. REMOVAL OF DIFFICULTY ........................................... 1497
CHAP. 36. REPEAL ..................................................................... 1505
APPENDICES
APPENDIX PAGE
APP. 1 THE WEST BENGAL VALUE ADDED TAX ACT, 2003 ..... 1517
APP. 2 DELHI VALUE ADDED TAX ACT, 2004 ........................ 1626
APP. 3 MAHARASHTRA VALUE ADDED TAX ACT, 2002 ........... 1721
APP. 4 KARNATAKA VALUE ADDED TAX ACT, 2003 ................ 1800
APP. 5 BIHAR VALUE ADDED TAX ACT, 2005 ........................ 1871
SUBJECT INDEX ................................................................ 1951-1981
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