This paper is an analysis of what the impact of GST (Goods and Services Tax) will be on Indian Tax Scenario. The authors have stated with a brief description of the historical scenario of Indian taxation and its tax structure. Then the need arose for the change in tax structure from traditional...

The survey examines the notable decisions of the Supreme Court of India rendered during the year 2008 on central excise and customs law. The first half of the survey analyses the verdicts of the court on various subjects of the central excise law and the second half examines the judgments on the...

GST is one indirect tax for whole nation, making India one unified common market. GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. The study is useful to judge the impacts of the new taxation in the region, suggesting way out to succeed the...

While the revenue significance of indirect taxes, particularly sales tax for the States in India is undisputed, there is a need for rationalization and harmonization of these taxes. This paper looks at the evolution of sales taxes from the origin-based Central Sales Tax (CST) to Value Added Tax...