Bharat's Interpretation of Indirect Tax Statutes -3rdEdition 2026
| Author : | Kishori Lal |
|---|
Bharat's Interpretation of Indirect Tax Statutes (3rd Edition 2026) offers a clear and authoritative analysis of how indirect tax laws must be read, interpreted, and applied in real-world situations. The book covers essential principles of statutory interpretation, judicial guidelines, and practical insights relevant to GST, Customs, Excise, and other indirect tax regimes. It is an essential reference for students, practitioners, and professionals preparing for tax exams.
1172
English
2026
Bharat's Interpretation of Indirect Tax Statutes (3rd Edition 2026) is a comprehensive and updated reference work designed to help readers understand the complexities of interpreting indirect tax laws in India. With tax legislation constantly evolving, the book provides essential clarity on statutory construction, judicial precedents, and practical implications across GST, Customs, and other indirect tax frameworks.
Key Features
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Detailed explanation of the principles of statutory interpretation used in indirect tax cases
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Coverage of interpretation techniques such as literal rule, purposive rule, harmonious construction, and legislative intent
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Practical examples supported by leading judicial decisions
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Analysis of GST provisions where interpretation plays a crucial role
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Updated legislative changes and latest case laws till 2026
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Useful for Chartered Accountants, Company Secretaries, Lawyers, Government officers, and students of taxation laws
