Constitution of Tax: A Tale of Four Constitutional Amendments and Consumption Taxes

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Constitution of Tax: A Tale of Four Constitutional Amendments and Consumption Taxes

Constitution of Tax: A Tale of Four Constitutional Amendments and Consumption Taxes provides an exhaustive account of the four tax-oriented Constitutional amendments, their aims, limitations, and their impact. Written in a lucid language, the book presents an in-depth analysis of the constitutional aspects of tax law. The author examines the evolution of consumption taxes and their frequently contentious place in the Indian Constitutional framework. While placing the GST related Constitutional Amendment in a historical context, the commentary provides an insight into the nature of GST Council and GST Compensation Cess and their implications on fiscal federalism in India.

Statement of Responsibility

Author(s)

Rav Pratap Singh - Personal Name

Edition

Call Number

12 CON rav

ISBN/ISSN

978-9391032357

Subject(s)

Tax Law Study

Classification

12 CON rav

Series Title

GMD

Book

Language

English

Publisher

Oakbridge Publishing

Publishing Year

2022

Publishing Place

India

Collation

xxxvi, 242p.; 24cm

Specific Detail Info

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