Commercial’s GST & Indirect Tax Principles Demystified – With Elucidation on Judicial Pronouncements by Supreme Court, High Court and Tribunals alongwith European Court of Justice by V. Raghuraman – 4th Edition 2021.

The book had been conceived with the idea, wherein GST and Indirect Tax Principles have been discussed with the help of landmark decisions by Supreme Court and High Court. What makes it unique among all, is the discussion on judgments announced by the European Court of Justice in relation to GST Principles. It explains the most important principles contained in Excise, Customs, Service Tax and VAT Laws in a practical light with the help of judicial precedents. The author has made an endeavor to interpret the principles of Indirect Taxes highlighting their inception, stages of evolution and status as on date, with the elucidation of landmark judgments at relevant places. It is a commentary wherein not only judgments related to indirect taxes have been discussed, but also judgments pronounced under Constitutional Law, Civil law, Criminal Law, Income Tax Law, FEMA have also been captured.

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