The Indian SEZ Innovation [Anirudh Burman]
In the second of this three-part series, the focus is on the Indian SEZ Act, 2005, and the thinking that lay behind it. Last week, the author had written about a few lessons to be learnt from the East.
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The National Tax Tribunal: Transgressing constitutional limits? [K Parameshwar]
The Act is bound to raise constitutional issues of immense significance as to validity of conferral of the power and functions of the Tribunal, the exercise of such powers and functions, and the concept of judicial review under the Constitution.
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Assessment Of Sales Tax Vis-A-Vis Works Contract Tax - Indian Context (pdf) [Shivaji Rao]
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