Interpretation of Indirect Tax Statutes (3rd Edition, 2026)
- Year of Publication: 2026
- Edition: 3rd
- ISBN: 978-81-19565-58-0
- No.of Pages: 1321
The book titled “Interpretation of Tax Statutes with Special Emphasis on GST” deals with the General Rules of Interpretation and all broad topics covered by the four main enactments pertaining to Indirect Taxes, namely, Customs, Central Excise, Services Tax and Goods and Services Tax (GST). Also, it carries separate chapters on Service Tax and GST. In addition, it covers the general provisions relating to taxation such as classification, valuation and the demands pertaining to short recovery and refund of the excess payment, if any, made by the taxpayer. It also covers the topics such as strict liability, Res judicata, other general concepts of law, relating to taxation such as Rule of Stare Decisis and exceptions to the rule of Stare Decisis.
Salient features:
- Concepts of interpretation of tax statutes lucidly explained
- An exclusive chapter on ‘Service Tax’
- A chapter on ‘Goods and Services Tax (GST)’ covering all topics specific to GST
- Exhaustive coverage on Natural Justice and Theory of Precedent
- Special emphasis on the decisions of the CESTAT, on all topics
- Comprehensive coverage of cases inter alia on:
- Registration
- 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
- Prosecution and Compounding of Offences
- GST
The author is an officer of Customs, Central Excise & Service Tax Department belonging to 1989 batch of IRS (C & CE). He has worked in various capacities in the Department dealing with Customs, Central Excise, Service Tax, Narcotics and Goods and Service Tax.
He has more than 31 years of experience including 4 years of experience in representing the Department’s cases before the Customs, Central Excise & Service Tax Appellate Tribunal (CESTAT) pertaining to Customs, Central Excise & Service Tax.
This is 3rd book of the author, his first book being on “Export Import, Law, Procedure & Policy” published by CENTAX Publications New Delhi and 2nd “Interpretation of Fiscal Statutes” Published by Snow White Publications Mumbai.
About Taxsutra:
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
About Bharat Law House Pvt Ltd
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2026
- Edition: 3rd
- ISBN: 978-81-19565-58-0
- No.of Pages: 1321
The book titled “Interpretation of Tax Statutes with Special Emphasis on GST” deals with the General Rules of Interpretation and all broad topics covered by the four main enactments pertaining to Indirect Taxes, namely, Customs, Central Excise, Services Tax and Goods and Services Tax (GST). Also, it carries separate chapters on Service Tax and GST. In addition, it covers the general provisions relating to taxation such as classification, valuation and the demands pertaining to short recovery and refund of the excess payment, if any, made by the taxpayer. It also covers the topics such as strict liability, Res judicata, other general concepts of law, relating to taxation such as Rule of Stare Decisis and exceptions to the rule of Stare Decisis.
Salient features:
- Concepts of interpretation of tax statutes lucidly explained
- An exclusive chapter on ‘Service Tax’
- A chapter on ‘Goods and Services Tax (GST)’ covering all topics specific to GST
- Exhaustive coverage on Natural Justice and Theory of Precedent
- Special emphasis on the decisions of the CESTAT, on all topics
- Comprehensive coverage of cases inter alia on:
- Registration
- 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
- Prosecution and Compounding of Offences
- GST
The author is an officer of Customs, Central Excise & Service Tax Department belonging to 1989 batch of IRS (C & CE). He has worked in various capacities in the Department dealing with Customs, Central Excise, Service Tax, Narcotics and Goods and Service Tax.
He has more than 31 years of experience including 4 years of experience in representing the Department’s cases before the Customs, Central Excise & Service Tax Appellate Tribunal (CESTAT) pertaining to Customs, Central Excise & Service Tax.
This is 3rd book of the author, his first book being on “Export Import, Law, Procedure & Policy” published by CENTAX Publications New Delhi and 2nd “Interpretation of Fiscal Statutes” Published by Snow White Publications Mumbai.
About Taxsutra:
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
About Bharat Law House Pvt Ltd
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
