Tax Law

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HomeBrud.gifTax Law

Tax Law or Taxation Law refers to various laws related to taxes being imposed / collected by the Government for economic transactions. These include Acts, Rules, Circulars and Notifications that specify the modalities of implementation and collection of taxes.

Taxes are broadly divided into Direct Taxes and Indirect Taxes. Governments are be their nature empowered to impose taxes. Taxes are imposed by various Governments at various levels. Broadly, the Federal / Union Government, the State Government and the Local Government or Municipalities have separate subjects (areas / topics) which can be taxed. A tax collected by Government will not be subjected to the same tax at the same level by a different Government. This avoidance of collecting tax twice on the same item is called Double Taxation which is generally against known tax laws.

Basic concepts

  • Tax can be imposes on the occurrence of a taxable event. For the purpose of income tax, the taxable event is the earning of income. Similarly, for the purpose of Service tax, it could be the provision of service.
  • The 'Charging section' of the statute specifies the link between the taxable event and the tax that can be charged.
  • Charging section is interpreted strictly.
    • I. R. v. Countess of Longford, 13 T.C. 573 (HL): If a person is not in the ambit of all the provisions of the charging section, he cannot be taxed.
  • Machinery provisions of the statute specify the procedure for assessment, collection, adjudication, and appeals
    • United Provinces v CIT., 204 ITR 794: Machinery provisions are to be interpreted so as to make the machinery workable.
  • The Doctrine of Immunity of Instrumentalities shields Federal and State Governments from taxing each other.
  • No tax shall be levied or collected without the authority of law. Hence, there should be some law which allows / authorizes a Government to collect a specific tax. Hence, it is normal for Governments to apply taxes on broad subjects instead of clearly distinguishable specific subjects. In general, the nature of the Government is to tax broadly and exempt narrowly.
    • Article 265 of Constitution of India says 'Taxes not to be imposed save by authority of law'.
    • Ghulam Hussain v State of Rajasthan, AIR 1963 SC 379: Here, 'law' means a law enacted by a legislature.
    • An Executive Order or a Rule that goes beyond the power of the statute or custom cannot be treated as Law.
  • Article 246 of Constitution of India deals with 'Subject-matter of laws made by Parliament and by the Legislatures of States'. The article provides the necessary Constitutional provisions related to distribution of legislative powers including the tax laws between the Centre and State.
    • Union List: Taxes on income other than agriculture income, inter-state trade and commerce, Wealth Tax, Estate Duty, Customs, Central Excise etc.
    • State List: Sales Tax etc.
    • Concurrent List: Union List: Taxes related to sale or purchase of goods other than newspapers
    • Concurrent List: State List: Taxes on lands and buildings
  • New India Industries vs Union of India (AIR 1990 Bom 239): Doctrine of Unjust Enrichment says that tax illegally levied should be refunded.
  • A Sales Tax is a tax imposed on Sales of goods / services.

UK Tax Laws

Indian Tax Laws

Acts

Indian Tax Rules & Bills

  • Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 (Also popular as CESAT Rules, 1982)
  • Income Tax Rules
  • Wealth Tax Rules
  • Gift Tax Rules
  • Expenditure Tax Rules
  • Interest Tax Rules
  • Advance Ruling
  • ITAT Rules
  • Settlement Commission Rules
  • Maharashtra Value Added Tax (Third Amendment) Rules, 2011
  • Export of Service Rules, 2005
  • Assam Value Added Tax (Amendment) Rules, 2010
  • Central Excise (Amendment) Rules, 2011
  • Central Excise (Second Amendment) Rules, 2011
  • Central Excise (Third Amendment) Rules, 2010
  • Central Sales Tax (Registration and Turnover) Amendment Rules, 2010
  • CENVAT Credit (Amendment) Rules, 2010 (6/2010 of 2010)
  • CENVAT Credit (Amendment) Rules, 2011
  • CENVAT Credit (Second Amendment) Rules, 2011
  • CENVAT Credit (Third Amendment) Rules, 2011
  • Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2011
  • Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Amendment Rules, 2011
  • Customs, Central Excise Duties and Service Tax Drawback (Amendment) Rules, 2011
  • Customs, Central Excise Duties and Service Tax Drawback (Second Amendment) Rules, 2011
  • Delhi Value Added Tax (Amendment) Bill, 2009
  • Delhi Value Added Tax (Amendment) Rules, 2010
  • Delhi Value Added Tax (Amendment) Rules, 2011
  • Delhi Value Added Tax (Third Amendment) Rules, 2010
  • Export of Services (Amendment) Rules, 2011
  • Export of Services (Second Amendment) Rules, 2011
  • Export of Services (Third Amendment) Rules, 2011
  • Finance Bill, 2011
  • Gujarat Value Added Tax (Second Amendment) Rules, 2010
  • Haryana Value Added Tax (Amendment) Rules, 2009
  • Kerala Value Added Tax (Amendment) Rules, 2010
  • Kerala Value Added Tax (Second Amendment) Rules, 2009
  • Point of Taxation (Amendment) Rules, 2011
  • Point of Taxation Rules, 2011
  • Service Tax (Amendment) Rules, 2011
  • Service Tax (Determination of Value) Amendment Rules, 2011
  • Service Tax (Determination of Value) Second Amendment Rules, 2011
  • Service Tax (Second Amendment) Rules, 2011
  • Service Tax (Third Amendment) Rules, 2011
  • Taxation of Services (Provided from Outside India and Received in India) (Third Amendment) Rules, 2011
  • Taxation of Services (Provided from Outside India and Received in India) Amendment Rules, 2011
  • Taxation of Services (Provided from Outside India and Received in India) Second Amendment Rules, 2011
  • Uttarakhand (The Uttaranchal Value Added Tax) (Second Amendment) Rules, 2009
  • Works Contract (Composition Scheme for Payment of Service Tax) Amendment Rules, 2011

Related Indian Taxation News

Malaysian Tax Laws

Recent Cases / Related Cases / Case Law

  • Commissioner, Trade Tax, Uttar Pradesh, Lucknow vs Shakti Tubes [ALLAHABAD HIGH COURT, 16 May 2011]
  • Bansal Wire Industries Limited and another vs State of Uttar Pradesh and others [SUPREME COURT OF INDIA, 26 Apr 2011]
  • State of Tamil Nadu and another vs India Cements Limited and another [SUPREME COURT OF INDIA, 21 Apr 2011]
  • State of Uttar Pradesh and others vs Mahindra and Mahindra Limited [SUPREME COURT OF INDIA, 20 Apr 2011]
  • Abhishek Industries Limited vs State of Punjab and another [PUNJAB AND HARYANA HIGH COURT, 20 Apr 2011]
  • (1) M. L. Rice Mills Dabwali Road; (2) Bhalley Ram Rice and General Mills; (3) Jai Bharat Rice Mills vs State of Haryana and others [PUNJAB AND HARYANA HIGH COURT, 19 Apr 2011]
  • Gas Authority of India Limited vs State of Uttar Pradesh and others [ALLAHABAD HIGH COURT, 18 Apr 2011]
  • Chirag Agency, Muzaffarpur, Through its Proprietor Sunil Kumar Hisaria S/o Late Satya Narayan Prasad Hisaria vs (1) State of Bihar, Through the Commissioner-cum-Principal Secretary of Commercial Taxes Department, Government of Bihar; (2) Joint Commissioner of Commercial Taxes (Appeals), Tirhut Division, Muzaffarpur; (3) Commercial Taxes Officer, Muzaffarpur Circle, Muzaffarpur [PATNA HIGH COURT, 13 Apr 2011]
  • Commissioner of Trade Tax, Uttar Pradesh vs Varun Beverages Limited [SUPREME COURT OF INDIA, 11 Apr 2011]
  • Mafatlal Industries Limited, Ghaziabad vs Commissioner of Trade Tax, Uttar Pradesh, Lucknow [ALLAHABAD HIGH COURT, 08 Apr 2011]
  • Rajawat Traders, Cement Vyapari, Mauranipur, District Jhansi vs Commissioner, Commercial Taxes, Uttar Pradesh Lucknow [ALLAHABAD HIGH COURT, 08 Apr 2011]
  • Commissioner of Trade Tax, Uttar Pradesh vs Kartos International Etc. [SUPREME COURT OF INDIA, 06 Apr 2011]
  • Sterlite Industries (I) Limited, Represented by its Company Secretary and Associate Vice President, S. Varadharajan vs Deputy Commercial Tax Officer III [MADRAS HIGH COURT, 05 Apr 2011]
  • Pepsico India Holdings Limited vs Commissioner of Trade Tax, Lucknow, Uttar Pradesh [SUPREME COURT OF INDIA, 05 Apr 2011]
  • Sandan Vikas (India) Limited, Faridabad vs State of Haryana and others [PUNJAB AND HARYANA HIGH COURT, 04 Apr 2011]
  • ACTO vs Eicher Limited, Alwar [RAJASTHAN HIGH COURT, 31 Mar 2011]
  • Rotomac Pens Private Limited vs State Level Committee, Lucknow, Through Convener, Director of Industries, Uttar Pradesh, Kanpur and another [ALLAHABAD HIGH COURT, 31 Mar 2011]
  • Indian Oil Corporation Limited, Agra vs Commissioner of Trade Tax, Uttar Pradesh, Lucknow [ALLAHABAD HIGH COURT, 31 Mar 2011]
  • Sharad Carriers Private Limited vs Commissioner of Trade Tax, Uttar Pradesh, Lucknow [ALLAHABAD HIGH COURT, 31 Mar 2011]
  • ACTO vs Amit Stone Crusher and others [RAJASTHAN HIGH COURT, 31 Mar 2011]
  • J. K. Industries Limited and another vs State of Assam and others [GAUHATI HIGH COURT, 31 Mar 2011]
  • Sanjeev Bhaskar vs Assistant Collector, Recovery and another [DELHI HIGH COURT, 31 Mar 2011]
  • Commercial Taxes Officer, A.E.O Rajasthan-I vs Godrej G.E. Appliances, Jaipur [RAJASTHAN HIGH COURT, 30 Mar 2011]
  • Prince Stone Company vs CTO, Anti Evasion I Commercial Taxes, Kota [RAJASTHAN HIGH COURT, 30 Mar 2011]
  • Durga Industries vs Sales Tax Officer [DELHI HIGH COURT, 30 Mar 2011]

Tax Law of other countries

Related Topics