Tax law is usually very complex. law has to be read in totality, keeping in view the intention of the legislature and harmonising all other acts also. in our book we have made an earnest endeavour to present among you the simplified value added tax law. an effort has been made to lay bare the complexities of various provisions under the law by incorporating explanation, illustrations and the rules wherever applicable. as the act is in the initial stages of its implementation, there are drafting errors in the provisions. the authors aim not to criticise the same but to give the best interpretation of the act.
|Author||Ashish Arora & Amit Jindal|
|Publisher||Bharat Law House Pvt. Ltd|
|Publication Year||2005 1st edn.,|
|Number of pages||436|
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