SYLLABUS OF INDIRECT TAXES (OPTIONAL-I&II)

1. Introduction

a. Introduction about Indirect Tax

b. Constitutional Validity of Indirect Tax Laws.
c. Indirect Tax Structure in India

2. The Central Sales Tax Act, 1956

a. Definitions of certain terms relating to CST

b. Definitions of Sales and its Essentials.
c. Relevant Provisions of Sales of Goods Act, 1930
d. Taxability of a sale
e. Transactions which are sale under the CST Act
f. Transactions which are not sale under the CST Act
g. Restrictions on Imposition of Tax on Sales by State
h. Principles of Sales Tax
i. Principles of State Sales Tax Laws
j. Liability to Central Sales Tax
k. Declared goods and their taxation
l. Offences and Penalties

3. The Customs Act, 1962

a. Definitions of certain terms relating to the Custom Act

b. Basic features of Custom Duty.
c. Officers of Custom.
d. Appointment of Custom Ports, Airports etc.
e. Power to declare places of warehousing station.
f. Appointment of Boarding Stations.
g. Prohibitions on importation and exportation of goods
h. Levy of, and exemption from custom duties
Reference Cases:
a. Manish Lalit Kumar Bavishi v. Addl. Dir. General DRI (2011) 272 E.L.T. 42 (Bom.)
b. O.T. Enasu v. UOI (2011) 272 E.L.T. 51 (Ker.)
c. Texoplast Industries v. Additional Commissioner of Customs (2011) 272 E.L.T. 513
d. Gawar Construction Ltd. v. UOI (2009) 243 E.L.T. 484 (Bom.)
e. Tata system ltd. v. CEE 1997 (68) ECR 377 SC
f. Union of India v. Shashie Paper Board Ltd. 55 ECR 677
g. Metal Box India ltd. V. CEE (1995)
h. Modi Rubber v. Union of India (1996)
i. Assistant Commissioner v. Bata India Ltd.
j. Calcutta Cromo Type ltd v. CEE (1998)
k. CE v. Mysore Paper Mills Ltd

4. The Central Excise Act, 1944

a. Definitions of various terms relating to the Central Excise Act.

b. Categories of Centarl Excise Duties
c. Levy and Collection of Excise Duty (Ss. 3 to 12)
d. Offences and Penalties (S. 9)
e. Adjudication of Confiscation and Penalties [Ss. 33 to 34A]
f. Administrative Set up of Excise Department

Reference Cases:
 a. Grasim Industries Ltd. v. UOI (2011)273 E.L.T. 10 (SC)
b. Nicolas Piramal India Ltd v. CCEx Mumbai (2010) 260 E.L.T. 338 (SC)
c. Medley Pharmaceuticals Ltd. v. CCE & C., Daman (2011) 263 E.L.T. 641 (SC)
d. CCE v. GTC Industries Ltd. (2011) 266 E.L.T. 160 (Bom.)
e. Larsen & Turbo Ltd. UOI (2009) 243 E.L.T. 662 (Bom.)
f. CCE v. Tarpaulin International (2010) 256 E.L.T. 481 (SC)
g. Maruti Suzuki India Ltd. v. CCE (2010) 257 E.L.T. 226 (Tri. – LB)
h. CCus v. Prime Health Care Products (2011) 272 E.L.T. 54 (Guj.)
i. CCE v. Bhuwalka Steel Industries Ltd. (2010) 249 E.L.T. 218 (Tri. – LB)
j. Ashok Kumar H. Fulwadhya v. UOI (2010) 251 E.L.T. 336 (Bom.)
k. Hans Steel Rolling Mill v. CCEx., Chandigarh (2011) 265 E.L.T. 321 (SC)
l. Ranbaxy Laboratories Ltd v. UOI (2011) 273 E.L.T. 3 (SC)
m. CCE v. Techno Rubber Industries Pvt. Ltd (2011) 272 E.L.T. 191 (Kar.)
n. CCE v. RDC Concrete (India) Pvt. Ltd. (2011) 270 E.L.T. 625 (SC)
o. CCE v. Gujchem Distillers (2011) 270 E.L.T. 338 (Bom)
p. Union of India. v. Hood Papers Ltd AIR 1991 SC 20
q. Karnataka Minerals & Manufacturing co ltd. v. Union of India 1992 (41) ECR 405
r. Amrit Bansvati v. CEE 2001, 131 ELT 61
s. Britannia Biscuit co. v. CEE

5. Value Added Tax (VAT)

a. Basic Concept of VAT

b. Objectives of VAT
c. Advantages of VAT
d. Distinction between CST & VAT
e. Appointment, Jurisdiction and Power of the Authority under the Chhattisgarh Value
Added Tax Act, 2005

6. Concept of Service Tax

a. Background
b. Basic Concepts of Service Tax
c. Reason for Imposition of Service Tax
d. Constitutional Validity of Service Tax
e. Administrative Structure of Service Tax
f. Charge of Service Tax
g. Taxability of Services and Negative List of Services

7. 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, Student’s 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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