Interpretation of Indirect Tax with Special Emphasis on GST

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