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The Cursor of customs laws: the Indian scenario

Shukla, Gaurav (2008) The Cursor of customs laws: the Indian scenario. Service Tax Today, 17 . pp. 53-60. ISSN NA

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I dig into the origin of the customs duty, which traces its origin from ancient India in the Magadha Empire and termed as Shulk (Hindi word of tax) from Kautilya’s Arthashastra. Along with its historical background, the discussion went on the types of duties and its implications on the import and export, the role of Customs Tariff Act in the computation of tax liability, and its significance in revenue generation activities.

Item Type: Journal Article
Subjects: K Law > K Law (General)
Divisions: School of Law and Social Sciences (SoLaSS)
Depositing User: Ms Shalni Sanjana
Date Deposited: 28 Jun 2022 00:48
Last Modified: 28 Jun 2022 00:48

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