COMPREHENSIVE COURSE MODULES

ON

INDIRECT TAXES (OPTIONAL)

Semester-VIII&X
SESSION - JAN TO APRIL, 2015
1) Taxation Policy
1.1 Introduction
1.2 Constitutional Validity of Indirect Tax Laws.
1.3 Tax Structure in India
2) Central Sales Tax Law
2.1 Definitions of certain terms relating to CST
2.2 Definitions of Sales and its Essentials.
2.3 Relevant Provisions of Sales of Goods Act, 1930
2.4 Taxability of a sale
2.5 Transactions which are sale under the CST Act
2.6 Transactions which are not sale under the CST Act
2.7 Restrictions on Imposition of Tax on Sales by State
2.8 Principles of Sales Tax
2.9 Principles of State Sales Tax Laws
2.10 Liability to Central Sales Tax
2.11 Declared goods and their taxation
2.12 Offences and Penalties
3) The Customs Act, 1962
3.1 Definitions of certain terms relating to the Custom Act
3.2 Basic features of Custom Duty.
3.3 Officers of Custom.
3.4 Appointment of Custom Ports, Airports etc.
3.5 Power to declare places of warehousing station.
3.6 Appointment of Boarding Stations.
3.7 Prohibitions on importation and exportation of goods.
3.8 Advance rulings
3.9 Levy of, and exemption from custom duties
Reference Cases:
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.

Manish Lalit Kumar Bavishi v. Addl. Dir. General DRI (2011) 272 E.L.T. 42 (Bom.)
O.T. Enasu v. UOI (2011) 272 E.L.T. 51 (Ker.)
Texoplast Industries v. Additional Commissioner of Customs (2011) 272 E.L.T. 513
Gawar Construction Ltd. v. UOI (2009) 243 E.L.T. 484 (Bom.)
Tata system ltd. v. CEE 1997 (68) ECR 377 SC
Union of India v. Shashie Paper Board Ltd. 55 ECR 677
Metal Box India ltd. V. CEE (1995)
Modi Rubber v. Union of India (1996)
Assistant Commissioner v. Bata India Ltd.
Calcutta Cromo Type ltd v. CEE (1998)
CE v. Mysore Paper Mills Ltd

4) The Central Excise Act 1944

4.1 Definitions of various terms relating to the Central Excise Act.
4.2 Duties specified in the Central Excise Tariff Act 1985
4.3 Valuation of excisable goods
4.4 Presumption of culpable mental state
4.5 Power to confiscate and order for forfeiture
4.6 Recovery of sum due to government
4.7 Customs and Central Excise Settlement Commission
4.8 Jurisdiction and Powers of Settlement of Commission
Reference Cases:
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
k.
l.
m.
n.
o.
p.
q.
r.
s.

Grasim Industries Ltd. v. UOI (2011)273 E.L.T. 10 (SC)

Nicolas Piramal India Ltd v. CCEx Mumbai (2010) 260 E.L.T. 338 (SC)
Medley Pharmaceuticals Ltd. v. CCE & C., Daman (2011) 263 E.L.T. 641 (SC)
CCE v. GTC Industries Ltd. (2011) 266 E.L.T. 160 (Bom.)
Larsen & Turbo Ltd. UOI (2009) 243 E.L.T. 662 (Bom.)
CCE v. Tarpaulin International (2010) 256 E.L.T. 481 (SC)
Maruti Suzuki India Ltd. v. CCE (2010) 257 E.L.T. 226 (Tri. LB)
CCus v. Prime Health Care Products (2011) 272 E.L.T. 54 (Guj.)
CCE v. Bhuwalka Steel Industries Ltd. (2010) 249 E.L.T. 218 (Tri. LB)
Ashok Kumar H. Fulwadhya v. UOI (2010) 251 E.L.T. 336 (Bom.)
Hans Steel Rolling Mill v. CCEx., Chandigarh (2011) 265 E.L.T. 321 (SC)
Ranbaxy Laboratories Ltd v. UOI (2011) 273 E.L.T. 3 (SC)
CCE v. Techno Rubber Industries Pvt. Ltd (2011) 272 E.L.T. 191 (Kar.)
CCE v. RDC Concrete (India) Pvt. Ltd. (2011) 270 E.L.T. 625 (SC)
CCE v. Gujchem Distillers (2011) 270 E.L.T. 338 (Bom)
Union of India. v. Hood Papers Ltd AIR 1991 SC 20
Karnataka Minerals & Manufacturing co ltd. v. Union of India 1992 (41) ECR 405
Amrit Bansvati v. CEE 2001, 131 ELT 61
Britannia Biscuit co. v. CEE

5) VAT and Concepts of Service Tax

5.1 VAT (Value Added Tax)
a) Concept of VAT
b) What is VAT?
c) Objectives of VAT
d) Advantages of VAT
e) Limitations of VAT
f) Levy of VAT
g) Tax Credit System in VAT
5.2 Basic Concepts of Service Tax
6) Goods and Services Tax (GST)
a) Salient Features
b) Objectives
c) Advantages and disadvantages
d) SGST and CGST
e) VAT and GST: A Comparison

Reference Cases:
a. Commissioner of Service Tax v. Lincoln Helios (India) Ltd. (2011) 23 S.T.R. 112
(Kar.)
b. CCE v. Idea Mobile Communications Ltd. (2010) 19 STR 18 (Ker.)
c. Kishore K.S. v. Cherthala Municipality (2011) 24 STR 538 (Ker.)
d. All India Tent Dealers Welfare Organisation v. UOI (2011) 24 STR 385 (Del.)
e. Madras Hire Purchase Association v. UOI (2009) 16 STR 3 (Mad.)
f. Infotech Software Dealers Association v. UOI (2010) 20 STR 289 (Mad.)
g. CCEx. & ST v. Volvo India Ltd. (2011) 24 STR 25 (Kar.)
h. Nagarjuna Construction Company Ltd. v. GOI (2010) 19 STR 321 (A.P.)
Suggested Text Books:
S. S. Gupta, Demands Penalties & Appeals Under Service Tax/ Excise & Customs Laws,
Taxman
V S Datey, Elements of Indirect Taxes, Taxman Allied Services Pvt. Ltd. Books in India.
V S Datey, Indirect Taxes Law and Practice Taxman Allied Services Pvt. Ltd. Books in
India.
Yogendra Bangar, Vandana Bangar and Vineet Sodhani, Indirect Taxes (Central Excise,
Customs & Service Tax), Jain Book Depot.
Indirect taxes made easy----Prof N.S. Govindan (C.Sitaraman publication) 2007.
Indirect taxes----Viswanathan Nagarajan (Asia Law House)19th edition.
Indirect Taxation----V.Balachandra (Sultan Chand & Sons, New Dehli.
CENVAT Law & Practice----Kanga & Palkhivala (Taxman allied service (P) Ltd.
Suggested References and Reading Materials:

Basic Concepts and Features of Good and Service Tax In India Girish Garg,
International Journal of scientific research and management (IJSRM) ||Volume||2||Issue||
2||Pages||542-549||2014||
A Primer on Goods and Services Tax in India, published by Centre for Budget and
Governance Accountability, 2011
Goods And Service Tax - An Introductory Study, CA. Sudhir Halakhandi, April 2007 The
Chartered Accountant p. 1595-1601
Indirect Tax: Materials and modules drawn by Institute of Chartered Accountants of India
K Vaitheeswaran, Students Handbook On Indirect Taxes, Snow White Publications Pvt.
Ltd.
Modules for Indirect taxes by Institute of Company Secretaries of India.
P. Verra Reddy, Central Excise Manual (Law and Procedure), Asia Law House
Sukumar Mukhopadhyay, Essays on Indirect Taxation, Manupatra Information Solutions
Pvt Ltd.
V S Datey, Students Guide to Service Tax and VAT, Taxman Allied Services Pvt. Ltd.
Books in India.
V. Nagaragan, Indirect Taxes, Asia Law House

Committee Reports/Bills

Kelkar Committee Report on Indirect Tax

Shome Group Recommendations on Tax Reform
Raja Chellaiah Committee on Indirect Tax

115th Law Commission Report on Tax Courts

Suggested website References:

www.cbec.gov.in
www.icai.org
www.taxlawsonline.com
www.taxguru.com
www.tax4india.com/vat/vat.html
www.india.gov.in/citizen/salestax.php
www.indiataxes.com
www.indialawnews.com
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