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Indirect Taxation
Book ID SCS297
ISBN No. 978-93-5161-078-6
Book Name Indirect Taxation
Book sub-title 17th Edn.
Author/s name/s : Balachandran V.
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Publisher Name Sultan Chand & Sons
Publishing Year 2016
Book Price (Printed) INR 500   
Book Price (Our Price) INR 500   
Book Size 14 x 22 cms.
Book Page viii + 956
Book Weight 1050 gm.


   Post Review
Book Summary

At the outset, I wish to thank the Team members of reputed publisher of this book, namely, Sultan Chand and Sons for having brought out this 17th Edition in a lucid and professional style. Indirect taxes are the charges that are levied on goods and services. Some of the significant indirect taxes include Value Added Tax, Central Sales Tax, Central Excise Duty, Customs Duty, stamp duties and expenditure tax. The Central Government has been making significant reforms continuously since 1994 in indirect taxes in tune with changes that are taking place at the global level. At the global level also, technology has made a significant impact in the world of business and consequently countries make changes in their indirect tax policies and procedures. New rules regarding the taxation of the digital economy have been introduced or are expected in many jurisdictions, including Albania, the European Union, Japan, South Africa, South Korea and the United States. Developments in technology mandate tax authorities to make changes in systems particularly prescribing new forms for making application to tax authorities, payment procedures and filing of returns by assessees.

Indirect tax collections during April 2015 to-June 2015 increased to Rs over Rs. 1,53,980 crore from over Rs. 1.12 lakh crore in the year-ago period. These collections indicate that the underlying momentum in the economy is improving across all sectors, including manufacturing, reflected in healthy excise tax collections. According to PTI dated 24.08.2015, the indirect tax collection for 2015-16 has been pegged at Rs. 6.48 lakh crore, an increase of about 19 per cent over the last fiscal. Indirect tax revenue jumped over 37 per cent to over Rs. 2.1 lakh crore during April-July period of current fiscal, on the back of higher excise collections.

The indirect tax collections reflect in part the effect of the additional measures taken by the Central Government, including the excise hike on diesel and petrol, the increase in clean energy cess and withdrawal of exemptions for motor vehicles and consumer durables, besides service tax rate hike to 14 per cent. According to Revenue Secretary Shakthikanta Das, CBEC has been informed to analyse mop-up sectorally and ensure that it grows by 20-22 per cent in the fiscal. Further, he pointed out that on Goods and Services Tax (GST) roll out preparedness, the exact structure and rate would be finalised by the GST Council. The three legislations — Central GST (CGST), State GST (SGST) and Integrated GST (iGST) — will be moved for passage in Parliament after Constitutional Amendment Bill on GST becomes an Act.

The present edition has incorporated key budgetary changes in Finance Act, 2015, updated the questions and answers of latest question papers of professional courses namely CA/CMA/CS Examinations up to June 2015, Objective questions, Summary of latest case laws in Central Excise and Service tax, Quiz in indirect taxes.

Students pursuing CA/CMA/CS , M.Com.,MBA, BL/LLB, BBA, B.Com. and M.Com. (C.S.) courses will find the book as a classroom textbook as in the past.

Suggestions are welcome for further improvement and they will be gratefully acknowledged.

Book Content

SECTION A : INTRODUCTION

      1.      Indirect Taxes — An Introduction

 

SECTION B : CENTRAL EXCISE ACT, 1944

      1.      Central Excise Duty

      2.      Levy and Collection of Excise Duty

      3.      Excisability and Manufacture

      4.      Classification in Central Excise

      5.      Valuation of Excisable Goods

      6.      Registration in Central Excise

      7.      Clearance of Excisable Goods

      8.      Set-off Duties under Central Excise Law

      9.      Value Added Tax

      10.    CENVAT

      11.    Exemption from Excise Duty

      12.    Excise and Small Scale Industries

      13.    Excise and Exports

      14.    Demands, Refund/Rebate of Central Excise Duty             

      15.    Adjudication Procedure in Central Excise

      16.    Self-Assessment

      17.    Advance Ruling Authority and Offences and Penalties

      18.    Settlement Commission for Excise and Customs

      19.    Appellate Provisions in Excise Law

      20.    Service Tax

      21.    Goods and Service Tax

 

SECTION C : THE CUSTOMS ACT, 1962

      1.      Customs Duty—Historical Background

      2.      Levy and Collection of Customs Duty

      3.      Prohibition of Importation and Exportation of Goods

      4.      Special Provisions for Detection and Prevention of          

                Illegal Import and Export

      5.      Valuation of Goods Under Customs Act

      6.      Exemption from Duty

      7.      Refund of Customs Duty & Advance Ruling

      8.      Clearance of Import Goods

      9.      Clearance of Export Goods

      10.    Warehousing

      11.    Customs Duty Drawback

      12.    Baggage, Postal Articles and Stores

      13.    Search, Seizure, Arrest and Confiscation of Goods

      14.    Adjudication and Appeals

      15.    Offences and Prosecutions

 

SECTION D : CENTRAL SALES TAX ACT, 1956

      1.      Central Sales Tax Act, 1956

      2.      Levy and Collection of CST

      3.      Sales and Deemed Sales

      4.      Inter-State Sale and Intra-State Sale

      5.      Sale/Purchase in the Course of Export or Import

      6.      Liability of Tax

      7.      Registration of Dealers

      8.      Rate of Tax and Taxable Turnover

      9.      Goods of Special Importance

      10.    Offences and Penalties

 

SECTION E : TAX PLANNING IN INDIRECT TAXES

1.       Tax Planning in Indirect Taxes

 

SECTION F : QUIZ AND EXAMINATION QUESTIONS

      1.      Quiz

      2.      Latest Examination Questions

      3.      Latest Examination Problems

      4.      Latest Case Laws Under Central Excise

      5.      Latest Case Laws Under Service Tax

 

Tamil Nadu VALUE ADDED Tax Act, 2006

 

 
 
 
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