BLH Interpretation of Indirect Tax Statutes By Kishori lal 3rd Edition Nov 2025

BLH Interpretation of Indirect Tax Statutes By Kishori lal 3rd Edition Nov 2025

For laws to be effective. there must be courts to interpret them consistently. Courts interpret statutes by focusing on language, determining legislative intent, and using plain meanings, especially when the language is clear. In this book I have tried to cover different aspects of interpretation pertaining to tax statutes particularly the Indirect Tax Statutes. I have also covered the general rules of interpretation in a manner to easily relate them to tax statutes. The principles of Interpretation of Tax Statutes have been dealt with extensively commencing from Westminster principle to the most modern approaches of the Courts by analysing the relevant case laws in a chronological order

Content of the book is as follows 

• Introduction
• Literal Rule
• Golden Rule
• Mischief Rule
• Rule of Harmonious Construction
• Rule of Purposive Construction
• Aids to Construction
• Construction of Taxing Statutes
• Precedent (Doctrine of Stare Decisis)                                   
• Exceptions to the Rule of Precedent (Stare Decisis)
• Other General Concepts of Interpretation
• Rules with Regard to Operation of Statutes
• Law of Limitation
• Burden of Proof
• Natural Justice
• Levy
• Classification of Goods and Services
• Exemptions
• Valuation in Central Excise
• Valuation in Customs
• Cenvat Credit/ITC
• Service Tax        
• Goods and Services Tax
• Small Scale Industries Exemption
• Refund and Rebate
• Search, Seizure & Arrest
• Confiscation
• Penalty
• Offences of Strict Liability
• Stay Application (Pre-Deposit)
• Customs House Agents/Brokers Licensing Regulations
• Interest on Delayed Payment
• Authorisation for Filing Appeals
• Remand, Merger and Jurisdiction
• Demand and Recovery of Tax Dues
• Appeal, Review and Revision
• Rectification of Mistake
• Minimum Litigation Policy
• Res Judicata
• Sabka Vishwas (Legal Dispute Resolution) Scheme
• Meaning of Certain Terms/Phrases
• Writ Jurisdiction
• Prosecution and Compounding