Taxation II is specially designed for students pursuing the three-year or five-year degree course in law education institutes including National law schools. It also caters to the students pursuing the one-year or two-year LL.M. course from various universities or institutes. With its comprehensive and exhaustive coverage of this area of law, it will also serve as a useful reference for students of CA, CS, and also tax professionals. Beginning with an introduction to indirect taxes, the book goes on to discuss central excise law of India, classification of goods, advance ruling, settlement commission, custom law in India, provisions relating to import and export, demand of duty, assessment and adjudication, central and state sales tax, sales tax authorities, offences and penalties, service tax in India, valuation of taxable services, CE NVAT Credit Rules, 2004, etc. Key Features • Primarily deals with legislative policies on Central Excise Act, Custom Act, Central Sales Tax Act, and Service Tax and incorporates relevant judicial pronouncements • Provides requisite explanations for indirect tax legislations and related tax administration with the help of decided case law • Aims to further the legal acumen amongst learners and also juristic skill- development in reading, understanding, and applying complex and dynamic legislations, case materials and taxation rulings
"Girjesh Shukla is Assistant Professor at Faculty of Law, Dr Shakuntala Misra National Rehabilitation University, Lucknow. He did his LL.B. from the University of Allahabad, LL.M. and Ph.D. from the University of Delhi. He has taught various subjects including taxation, criminal law, and criminal procedure. He has also contributed in Case Materials on Taxation (2010), Faculty of Law, University of Delhi. Mahima V. Tiwari is presently an advocate at Allahabad High Court. She has completed her B.Com. and M.Com. from the University of Mumbai. She did post graduate Diploma in Financial Management (PGDFM) from the Institute of Management and Professional Studies, Mumbai. She completed her LL.B. (2010) and LL.M. (2012) with a specialisation in Taxation from the University of Mumbai. "