The text has undergone an exhaustive revision and substantial value addition. Through 5 well-structured chapters, the book covers the subject comprehensively. While doing the work, it is kept in mind that the student's community needs a handy book. INDIRECT TAXES LAW AND PRACTICE, in its present capsule form, and believe it will be more helpful and useful to the students of the subject-taxation.

The book is written in a lucid way and important concepts have been highlighted in bold letters so as to enable the readers to understand the themes at one glance, without the loss of time.

The purpose of the book is to offer adequate and up-to-date information on the laws and practice of indirect tax and hope that the book will meet the growing demand of the student community.