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CONSTITUTIONAL SCHEME RELATING TO TAXATION By Dr.Sopan Ivare
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It is titled as “Constitutional Scheme Relating to Taxation.” The purpose of this book is to study critically and analyse the constitutional provisions and judicial attitude concerning... More > taxation. The sufficient attention is provided to describe the matters closely connected with the subject under study. This book deals in detail with the matters, such as, meaning of Constitutional law, salient features of the Constitution of India; definitions and kinds of Bills; power or competency of Parliament and State Legislatures to enact taxation laws; Parliament’s power to legislate on State List; interpretation of three lists under Schedule VII; procedure for passing of Taxation Bill; financial relationship between Union and States; freedom of trade, commerce and intercourse; and constitutional limitations on power of taxation< Less

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