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Please use this identifier to cite or link to this item: http://purl.org/purl/3286

Title: The power of taxation under the indian constitution
Authors: Parameswaran, K
Markose,A T
Keywords: Cenons of taxation
Federal base
Customs duty
Wealth tax
Issue Date: Jul-1976
Publisher: Cochin University of Science and Technology
Abstract: The Power Of Taxation Under The lndian Constitution, the subject of the present thesis has a wide ambit covering the entire federal field end deep constitutional significance traversing many of the principles like pith and substance, colourability, severebility etc. However, considerations of time, space and areas already investigated have indicated that the present study may be confined to the fundamental constitutional limitations end the federal problem. Thus the effect of fundamental rights, the commerce clause, immunity of instrumentalitis and the principle limiting the power of legislative delegation on the power of taxation has been studied. The distribution of taxes between the Union and units of the Indian federation leans so much over to the former and that part of this study has been directed to discover what devices can help the units to gain economic viability
Description: School of legal studies,Cochin University of Science And Technology
URI: http://dyuthi.cusat.ac.in/purl/3286
Appears in Collections:Faculty of Law

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