Central Sales Tax Laws 2 Volumes

"CHATURVEDI'S CENTRAL SALES TAX LAWS-an eagerly awaited work-surpasses any comparable book in its detailed, reliable, authentic and thorough coverage of law of Central Sales Tax. No other book includes as many decided cases or sets them out in such detail in the text, or contains more detailed and exhaustive discussion and elaboration of the legislative provisions, the principles and the decided cases. This work fulfills two-fold purpose-to give a logical, brilliant and systematized analysis of the principles and full and practical guidance to the law.""The present Ninth Edition 2002 of Central Sales Tax Laws as amended by the Central Sales Tax (Amendment) Act, 2001 (41 of 2001) w.e.f. 11-9-2001 and by the Finance Act, 2002 (20 of 2002) w.e.f. 11-5-2002 has been divided into 4 parts, Part I deals with the Taxing Powers & Their Pitfalls (Constitution & Taxing Powers, Tax Jurisprudence, Challenge, Invalidation and Subsequent Validation and Interpretation), Part II contains text of the Central Sales Tax Act, 1956, CST (Reign. & Turnover) Rules, 1956, Rate Chart, Historical Background and the Buildup of the Act & Subsequent Amendments and Panoramic View of the Provisions, Part III contains an exhaustive commentary on the Central Sales Tax Act, 1956 and Part IV contains the Bricks and Materials.""Statute Law : Both the Volumes give the statute law as amended upto May, 2002 and gives the case law and including volume (2002) 125 STC. Judicial Decisions : More than 7500 judicial decisions have been discussed and referred elaborately with exhaustive and comprehensive elucidation covering more than 8,000 headings and sub-headings. Almost all cases reported in STC, Tax LR, AIR and other law journals progressively till May, 2002, have been incorporated at appropriate places. New Case Law and Additional Comments : About 600 pages added discussing nearly 1500 additional judicial decisions during the last 7 years from the date of publication of the earlier edition. Rules and Forms : Besides, relative rules and forms given in volume 2, other allied provisions have been indicated, explained and/or extracted at appropriate places.""A genuine attempt has been made in this ninth edition to bring the case-law etc., up to date. All the past features have meticulously been retained and improved, wherever necessary. The set remains a very selective choice in the market for its lucid and yet brilliant exposition of different aspects and principles of the law."