Interpretation of Indirect Tax Statutes with Special emphasis on GST by Kishori Lal – 3rd Edition 2026

Description

Chapter 1       Introduction

Chapter 2       Literal Rule

Chapter 3       Golden Rule

Chapter 4       Mischief Rule

Chapter 5       Rule of Harmonious Construction

Chapter 6       Rule of Purposive Construction

Chapter 7       Aids to Construction

Chapter 8       Construction of Taxing Statutes

Chapter 9       Precedent (Doctrine of Stare Decisis)

Chapter 10     Exceptions to the Rule of Precedent (Stare Decisis)

Chapter 11     Other General Concepts of Interpretation

Chapter 12     Rules with Regard to Operation of Statutes

Chapter 13     Law of Limitation

Chapter 14     Burden of Proof

Chapter 15     Natural Justice

Chapter 16     Levy

Chapter 17     Classification of Goods and Services

Chapter 18     Exemptions

Chapter 19     Valuation in Central Excise

Chapter 20     Valuation in Customs

Chapter 21     Cenvat Credit/ITC

Chapter 22     Service Tax

Chapter 23     Goods and Services Tax

Chapter 24     Small Scale Industries Exemption

Chapter 25     Refund and Rebate

Chapter 26     Search, Seizure & Arrest

Chapter 27     Confiscation

Chapter 28     Penalty

Chapter 29     Offences of Strict Liability

Chapter 30     Stay Application (Pre-Deposit)

Chapter 31     Customs House Agents/Brokers Licensing Regulations

Chapter 32     Interest on Delayed Payment

Chapter 33     Authorisation for Filing Appeals

Chapter 34     Remand, Merger and Jurisdiction

Chapter 35     Demand and Recovery of Tax Dues

Chapter 36     Appeal, Review and Revision

Chapter 37     Rectification of Mistake

Chapter 38     Minimum Litigation Policy

Chapter 39     Res Judicata

Chapter 40     Sabka Vishwas (Legal Dispute Resolution) Scheme

Chapter 41     Meaning of Certain Terms/Phrases

Chapter 42     Writ Jurisdiction

Chapter 43      Prosecution and Compounding