SYLLABUS, LAW OF INDIRECT TAXATION,

TNNLS, TRICHY, TAMIL NADU.

General objective of the syllabus:

1. To gain expert knowledge of the provisions of indirect tax laws under the various legislations.
2. To acquire the ability to apply the knowledge of the provisions of laws to various situations in
actual practice.
3. To understand the transition in tax scheme with the introduction of GST and how far it will be
serve the purpose of economic growth.

Lecture Tutorial Practical Total hours

78 15 5 98

UNIT I:

Introduction, Constitutional Provisions & Basic concept of indirect taxation [16 Hours]

1. General understanding of Indirect Tax, Concept and kinds of indirect Taxes levied

[3 Hours]

2. Allocation of taxing powers between union and state with regard to indirect tax, Scheme

of distribution of revenue between union and state in Part XII , Article 265, 268, 269 270

etc. with special reference to Article 246, 248 and entry 82, 83, 84, legislative

competence for taxation, residuary powers of the union, [5 Hours]

3. Benefits of indirect taxation, contemporary scheme of indirect taxation, indirect tax

during pre-reforms, indirect tax in post reforms, [4 Hours]

4. Introduction of GST and its implication on the scheme of indirect taxation in India,

salient features of the proposed GST. [4 Hours]

UNIT II:

Custom and Excise duty: concept and practices [21 Hours]

 1. Central Excise Act, 1944 [10 Hours]

Basic concept of manufacture and goods, Nature of excise Duty, Scope of Excise Duty,

Types of Control. Definitions [Section 2]: Excisable Goods, Factory, Manufacture,

Assessee, Deemed Manufacture, Kinds of Excise Duty, Classification of Excisable

Goods, Valuation of Excisable Goods [Section 4, 4A], Concession to Small scale

Industries.

2. Custom Act, 1962 [11 Hours]

Basic concept of import, export and valuation of goods, Definitions [Section 2]: Goods,

Indian customs waters, fund, customs area, Import manifest, export manifest, Prohibition

on importation and exportation of goods[Section 11], Levy of Tax and

exemption,[Section 12-14], Indicating amount of Duty [Section 28C-28D], Clearances of

Imported and exported goods [Section 44-51], Drawback [Section 74-76], Baggage,

import or Export through post [section 82-90], Penalties and prosecution [Sections111-

127 & 132-140A].

UNIT III:

Central Sales Tax Act, 1956 [16 Hours]

1. Reasons and objectives of the CST Act, Definitions [Section 2]: Business, Dealer, Goods,

Declared Goods, Place of Business, Sales, Sales Price, and Turnover, [3 Hours]

2. Sale or purchase in the course of Interstate trade and commerce [Section 3], Sale or

purchase inside or outside a state or in the course of export and import[Sections 4,5],

Sales Tax Liabilities [Section 6], [5 Hours]

3. Registration of Dealers [Section 7], Rate, Levy and Collection [Sections 8,9], [3 Hours]
 4. Goods of Special importance [Section 14-15], Liabilities in special cases [Section 17-18]

[5 Hours]

UNIT IV:

Goods and Service Tax, reforms, development and various implications [21 Hours]

1. Service Tax: Taxable service, Meaning and Importance of Service Tax, Constitutional

Perspective, Salient provisions of the Service Tax Law. [5 Hours]

2. Overview of Goods and Services Tax (GST), Levy of and Exemption from Tax,

Valuation in GST , Input tax credit and concept of Input Service Distributor in GST ,

Assessment and Audit, Overview of the IGST Act and administration in India, the debate

concerned, major features of the Constitution (122nd Amendment) Bill, 2014,

[12 Hours]

3. Value Added Tax, brief introduction, features in India, usefulness and implementation

(taking Tamil Nadu Vat Act 2006 as an example) [4 Hours]

UNIT V:

International aspects of indirect taxation: theory and practice [11 Hours]

1. This module would cover miscellaneous issues having international implications such as

managing indirect tax in our global supply chain, automation and tax technology, taxing

the digital economy putting special emphasis on the transparency and robustness of

indirect tax processes and controls. [5 Hours]

2. Concept of Anti-dumping duties, anti-dumping measure, the international anti-dumping

rules (GATT Article VI and the Anti-dumping Agreement under the WTO), fair price

comparison and recent trends, brief discussion on forward pricing and anti-circumvention

issues, national international implications and solutions. [6 Hours]

BOOKS PRESCRIBED:

1. Datey, V.S., GST A complete guide to model GST Law , 4th Edition
2. Datey, V.S., Indirect Taxes, Part 1 & 2 Taxmann Publishers, 38th Edition (2017)
3. Bharats Comprehensive Guide to Service Tax (14th edition)
4. Gaur & Narang: Wealth Tax Act and Central Sales Tax Act, Kalyani Publishers
5. DR. Shukla Girjesh, V. Tiwari Mahima ,Tax Law II (Indirect Taxation) , Lexis Nexis
6. Bare Acts of Indirect Taxes.

SUGGESTED READINGS
1. Balachandran, V., Indirect Taxes, Sultan Chand and Sons, New Delhi (2008).
2. Datey, V.S., Indirect Taxes - Law and Practice, Taxman Publications, New Delhi (2009).
3. Davies, W. Williams and Geoffery Morse, Principles of Tax Laws, Sweet and Maxwell,
London(2004).
4. Kanga and Palkhivala, Law and Practice of Income Tax, Lexis and Lexis, New Delhi (2004).
5. Mehrotra, H.C., Income Tax and Sales Tax, Sahitya Bhawan, Agra (1993).
6. Morse, G., Davies, Principles of Tax Law, Sweet and Maxwell, London (2004).
7. Veera Reddy, P., Guide to Service Tax, Asia Law House, Hyderabad (2007).
8. Girish Ahuja and Ravi Gupta, Professional Approach to Direct Taxes Law & Practice, Bharat
Law House Pvt. Ltd. (2014)
9. V.P. Gaur and D.B. Narang, Income Tax Law & Practice, Kalyani Publishers, New Delhi,
2013

LIST OF CASES
1. Acer India Ltd. Vs CCE. 2004 (8) SCC 173
2. O.R.G. Systems Vs. CCE [1998 (102) ELT 3 (SC)].
3. Cape Brandy Syndicate Vs. Inland Revenue Commissioners, [(1921) 1 KB 64
4. W.M. Cory & Sons Ltd. Vs. Inland Revenue Commissioners, (1965) 1 All ER 917
5. In Union of India Vs. Play Win Electronics Pvt. Ltd , (1989) 3 SCC 181]
6. Mathuram Agrawal Vs. State of Madhya Pradesh [(1999) 8 SCC 667
7. Burn Standard Company Ltd. vs Union Of India 1991 SCR (2) 960
8. Empire Industries Limited and Others v. Union of India and Others, [1985] 3 S.C.C. 314
9. Ujagar Prints and Others v. Union of India and Others, [1989] 3 S.C.C. 488
10. In Re: The Bill To Amend The Sea Customs Act. 1964 3 SCR 787
11. Attorney-General of The Province of British Columbia v. The Attorney-General of the
Dominion of Canada (64 Can. S.C.R. 377).
12. Attorney-General of New South Wales v. The Collector of Customs for New South
Wales (1907-8) 5 C.L.R. 818.
13. South Bihar Sugar Mills Ltd. Etc . vs Union Of India .AIR 1968 SC 922.
14. D. G. Guose and Co. v. State of Kerala (1980) 2 SCC 410.
15. CCE v. Kisan Sahkari Chinni Mills Ltd. 2001 (132) ELT 523 (S.C.)
16. C.I.T. v. Tollygunge Club Ltd. (1977) 2 SCC 790
17. C.I.T. v. Bijli Cotton Mills (1979) 1 SCC 496
18. Hindustan Sugar Mills v. State of Rajasthan. (1978) 4 SCC 271
19. E.I.D. Parry (I) Ltd. v. Asst. Commissioner of Commercial Taxes (2000) 2 SCC 321
20. The Tata Iron & Steel Co. vs CCE. AIR 2003 SC 144
21. Ujagar Prints Etc vs Union Of India & Ors. 1989 AIR 516.
22. Mc Nicol and Another v. Pinch, [1906] 2 K.B 352
23. Hari Krishna Bhargav v. Union of India and Anr., [1966] 2 SCR 22
24. Union of India vs Delhi Cloth & General Mills 1963 SCR Supl. (1) 586
25. All India Federation of Tax Practitioners.Vs. Union of India. AIR2007SC2990
26. Moti Laminates Pvt. Ltd. v. CCE 1995ECR1(SC)
27. The Madurai District Central Co-operative Bank Ltd. v. ITO [1975]101ITR24(SC)
28. Atul Glass Industries (Pvt.) Ltd. Vs. CCE AIR1986SC1730
29. Commissioner of Sales Tax, U.P. v. Macneill & Barry Ltd.1986(23)ELT5(SC)
30. Union Carbide Co. Ltd. v. CCE [1978] E.L.T. 180
31. Commissioner of Central Excise Vs.Shree Baidyanath Ayurved Bhawan Ltd.
(2009)12SCC419
32. Commissioner of Central Excise Vs.Fiat India Ltd. (2012)9SCC332
33. Bangaru Laxman v. State (2012) 1 SCC 500
34. Commissioner of Central Excise v. Xerographic Ltd. (2006) 9 SCC 556
35. Union of India and Ors. v. Bombay Tyre International Ltd : (1984) 1 SCC 467
36. Burn Standard Company Ltd. and Anr. v. Union of India : (1991) 3 SCC 467
37. Metal Box India Ltd. v. CCE : (1995) 2 SCC 90
38. Calcutta Chromotype Ltd. v. CCE : (1998) 3 SCC 681
39. Commissioner of Central Excise v. Ballarpur Industries Ltd. : (2007) 8 SCC 89
40. Ashok Leyland Ltd. v. Collector of Central Excise, : (2002) 10 SCC
41. Procter and Gamble Hygiene and Health Care Ltd. v. Commissioner of Central Excise, :
(2006) 1 SCC 267
42. Union of India v. Hindalco Industries: 2003 (153) ELT 481
43. Eicher Tractors Ltd., Haryana v. Commissioner of Customs (2001) 1 SCC 315
44. Maruti Suzuki Ltd. vs CCE (2009) 9 SCC193
45. CCE v. Ballarpur Industries Ltd. (1989) 4 SCC 566
46. CCE v. Rajasthan State Chemical Works 1991 (55) ELT 444 (SC)
47. Reliance Cellulose Products Ltd. Vs. CCE :AIR1997SC3414
48. Indian Cable Company Ltd. V. CCE 1994ECR20(SC)
49. Dunlop India Ltd. v. Union of India : 1983(13)ELT1566(SC)
50. Mafatlal Industries Ltd. Vs. Union of India. (1997)5SCC536
51. Sales Tax Officer, Benaras and Ors. v. Kanhaiyalal Mukundlal Saraf : [1959]1SCR1350
52. Kanhaiyalal in State of Kerala v. Aluminium Industries Limited (1965) 16 S.T.C. 689
53. State of Kerala v. Aluminium Industries Ltd. (1965) 16 S.T.C. 689
54. State of Madhya Pradesh and Ors. v. Bhailal Bhai: [1964]6SCR261
55. Kamala Mills Ltd. v. State of Bombay [1965]57ITR643(SC)
56. Dhulabhai and Ors. v. State of Madhya Pradesh [1968]3SCR662
57. Tilokchand Motichand and Ors. v H.B. Munshi[1969]2SCR824
58. R.S. Joshi v. Ajit Mills [1978]1SCR338
59. Shiv Shanker Dal Mills Etc. v. State of Haryana [1980]1SCR1170
60. Woolwich Building Society v. Inland Revenue Commissioners (1993) 1 A.C. 70
61. Commissioner of State Revenue v. Royal Insurance Australia Ltd. (1995) 69 A.L.J. 51
62. All India Glass Manufacturers Federation Versus Collector Of Customs. 1991 (55)
E.L.T. 5 (S.C.)
63. Associated cement companies ltd. Versus commissioner of customs 2001 (128) Elt 21
(S.C)
64. Eicher Tractors v. Commissioner of Customs. "AIR 2001 SC 196
65. Garden Silk Mills Ltd Vs Union Of India 1999 (113) Elt 358 (S.C.)
66. Union Of India Vs Jalyan Udyog 1993 (68) E.L.T. 9 (S.C.)
67. Union of India Vs. Solar Pesticide Pvt. Ltd. (2000)2SCC705