The power of taxation under the indian constitution

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The power of taxation under the indian constitution

Show simple item record Parameswaran, K Markose,A T 2014-03-22T06:50:07Z 2014-03-22T06:50:07Z 1976-07
dc.description School of legal studies,Cochin University of Science And Technology en_US
dc.description.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 en_US
dc.description.sponsorship Cochin University of Science And Technology en_US
dc.language.iso en en_US
dc.publisher Cochin University of Science and Technology en_US
dc.subject Cenons of taxation en_US
dc.subject Federal base en_US
dc.subject Customs duty en_US
dc.subject Luxuries en_US
dc.subject Wealth tax en_US
dc.title The power of taxation under the indian constitution en_US
dc.type Thesis en_US

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