Supreme Court on Indirect Taxes
For practitioners, Customs & Central Excise Tribunals and industrialists dealing in
Export&Import of Goods and Foreign Trade
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Introduction
Legislative History
Legislative History
Indirect Tax means Tax levied on goods and services and not on income and profits (Illustrated Oxford Dictionary).
1. (UK) Indirect Tax means a tax charged on goods and services and rather than on the money that people earned. (Cambridge Advanced Learner’s Dictionary)
Legislative History
Legislative History
Legislative History
When the British Government was in power the customs duties namely import and export duties were levied under Sea Customs Act, 1878. Thereafter, in 1962 the Sea Customs Act was repealed and Indian Customs Act, 1962 was enacted.
Our Team
Legislative History
Our Team
I am thankful to my niece Mrs. G. Sita Lakshmi Bai, Advocate, who without any dimmer helped me in bringing out the soft copy and the original manuscript, and also Sri Raghava Swamy (Joint Registrar, High Court of Andhra Pradesh) who helped me in bringing out the manuscript.