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Interpretation of Indirect Tax with Special Emphasis on GST
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| Book Details | |
| Title | Interpretation of Indirect Tax with Special Emphasis on GST |
| ISBN | 978-81-1956-558-0 |
| Edition | 3rd edn., 2026 |
| Pages | 1320 |
| Authors | Kishori Lal |
| Publisher | Bharat Publishers |
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Description
Interpretation of Indirect Tax with Special Emphasis on GST by Kishori Lal is a detailed and authoritative guide on the principles, doctrines, and judicial interpretations governing India’s indirect tax framework. This 3rd edition (2026) from Bharat Publishers spans 1320 pages and offers deep analytical insights, landmark case law coverage, interpretative tools, and practical explanations useful for tax professionals, consultants, lawyers, academicians, and advanced learners. Flat 25% Discount for a limited period + Free Shipping!
| Chapter Number | Description | Page Number |
| Bharat? | 5 | |
| Foreword by Justice Dilip Gupta, President, CESTAT | 9 | |
| Preface to the Third Edition | 11 | |
| Detailed Contents | 17 | |
| Table of Cases | 39 | |
| Chapter 1 | Introduction | 1 |
| Chapter 2 | Literal Rule | 39 |
| Chapter 3 | Golden Rule | 66 |
| Chapter 4 | Mischief Rule | 76 |
| Chapter 5 | Rule of Harmonious Construction | 86 |
| Chapter 6 | Rule of Purposive Construction | 102 |
| Chapter 7 | Aids to Construction | 117 |
| Chapter 8 | Construction of Taxing Statutes | 166 |
| Chapter 9 | Precedent (Doctrine of Stare Decisis) | 217 |
| Chapter 10 | Exceptions to the Rule of Precedent (Stare Decisis) | 274 |
| Chapter 11 | Other General Concepts of Interpretation | 294 |
| Chapter 12 | Rules with Regard to Operation of Statutes | 346 |
| Chapter 13 | Law of Limitation | 375 |
| Chapter 14 | Burden of Proof | 427 |
| Chapter 15 | Natural Justice | 449 |
| Chapter 16 | Levy | 505 |
| Chapter 17 | Classification of Goods and Services | 543 |
| Chapter 18 | Exemptions | 567 |
| Chapter 19 | Valuation in Central Excise | 587 |
| Chapter 20 | Valuation in Customs | 618 |
| Chapter 21 | Cenvat Credit/ITC | 631 |
| Chapter 22 | Service Tax | 672 |
| Chapter 23 | Goods and Services Tax | 712 |
| Chapter 24 | Small Scale Industries Exemption | 779 |
| Chapter 25 | Refund and Rebate | 798 |
| Chapter 26 | Search, Seizure & Arrest | 820 |
| Chapter 27 | Confiscation | 845 |
| Chapter 28 | Penalty | 864 |
| Chapter 29 | Offences of Strict Liability | 886 |
| Chapter 30 | Stay Application (Pre-Deposit) | 901 |
| Chapter 31 | Customs House Agents/Brokers Licensing Regulations | 913 |
| Chapter 32 | Interest on Delayed Payment | 932 |
| Chapter 33 | Authorisation for Filing Appeals | 944 |
| Chapter 34 | Remand, Merger and Jurisdiction | 959 |
| Chapter 35 | Demand and Recovery of Tax Dues | 982 |
| Chapter 36 | Appeal, Review and Revision | 1003 |
| Chapter 37 | Rectification of Mistake | 1025 |
| Chapter 38 | Minimum Litigation Policy | 1039 |
| Chapter 39 | Res Judicata | 1048 |
| Chapter 40 | Sabka Vishwas (Legal Dispute Resolution) Scheme | 1072 |
| Chapter 41 | Meaning of Certain Terms/Phrases | 1090 |
| Chapter 42 | Writ Jurisdiction | 1136 |
| Chapter 43 | Writ Jurisdiction | 1164 |
Additional information
| Publisher | Bharat |
|---|
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