{"id":212408,"date":"2019-03-26T15:08:59","date_gmt":"2019-03-26T09:38:59","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=212408"},"modified":"2019-04-02T15:53:19","modified_gmt":"2019-04-02T10:23:19","slug":"kerala-high-court-cites-just-released-ebcs-book-on-gst-consitutional-law-policy-by-tarun-jain","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/26\/kerala-high-court-cites-just-released-ebcs-book-on-gst-consitutional-law-policy-by-tarun-jain\/","title":{"rendered":"Kerala High Court cites just released EBC&#8217;s book on GST: Consitutional Law &#038; Policy by Tarun Jain"},"content":{"rendered":"<p>&#8220;Tarun Jain\u2019s <strong>Goods and Services Tax<\/strong>, already copiously quoted, observes that in constitutional terms, GST is unique because of these aspects of its design:<\/p>\n<p>1. It provides for the concurrent exercise of taxing powers by the Centre and the States on the same subject\u2014a unique and unprecedented measure.<\/p>\n<p>2. Both the Centre and the States are to act in tandem based on the GST Council\u2019s recommendations.&#8221;<\/p>\n<p>(Para 38) Dama Seshadri Naidu J. in <em>Sheen Golden Jewels (India) (P). Ltd.<\/em> v. <em>STO<\/em>,\u00a0<a href=\"http:\/\/scconline.com\/DocumentLink\/4DfPXGNH\"><b>2019 SCC OnLine Ker 973<\/b><\/a>\u00a0 decided on 11-01-2019 (Ker HC)<\/p>\n<p style=\"text-align: center;\"><strong><span style=\"color: #993300;\">Appreciation for the book<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\">The author [Tarun Jain], a practising lawyer who has created a niche for himself in the domain of indirect tax laws, does a commendable job of putting forth the entire context [of the GST Constitutional Amendment] in its proper perspective. He furthermore elucidates the amendment provisions Article-wise. Lastly, he discusses the various economic and legal concepts and makes a liberal use of case laws pertinent to the subject to enhance one\u2019s understanding.<\/p>\n<p style=\"text-align: right;\"><span style=\"color: #0000ff;\"><em>\u2013<\/em><em>Extract from the Foreword by <\/em><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #0000ff;\"><em>\u2013Justice <\/em><em>S.B. Sinha <\/em><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #0000ff;\">Former Judge, Supreme Court of India<\/span><\/p>\n<p style=\"text-align: justify;\">Many lawyers, leave alone laymen, will find it difficult to analyse and absorb the contours of GST, which has revolutionised the tax regime in this country. This book, which analyses in detail the constitutional amendments carried out for implementing GST and also provides an international perspective on GST, will be a useful tool in the hands of legal practitioners and academicians who will help steer the legal discourse on GST.<\/p>\n<p style=\"text-align: right;\"><span style=\"color: #0000ff;\"><em>\u2013<\/em><em>K.K. Venugopal <\/em><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #0000ff;\">Attorney General for India<\/span><\/p>\n<p style=\"text-align: justify;\">GST is arguably the biggest tax reform undertaken in the world in recent times. The book is a remarkable analysis of the necessary constitutional amendments that were the result of successful cooperative federations between the Centre and the States. The author has carefully explained the conceptual foundation of various provisions of the GST with extensive references to Indian and foreign case law, particularly from the European Union.<\/p>\n<p style=\"text-align: right;\"><span style=\"color: #0000ff;\"><em>\u2013<\/em><em>Arvind P. Datar<\/em><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #0000ff;\">Senior Advocate, Supreme Court<\/span><\/p>\n<p style=\"text-align: justify;\">Having perused its contents, I find that Tarun Jain\u2019s scholarly piece is the need of the hour to guide and inspire both the legal professionals and law students alike on this specialised area where an intertwined appreciation of constitutional and fiscal laws is essential. I am sure that the seminal analysis that the Author has undertaken will lead generations of legal professionals and also serve as a formidable resource for further appreciation and deeper research on the subject.<\/p>\n<p style=\"text-align: right;\"><span style=\"color: #0000ff;\"><em>\u2013<\/em><em>Vikas Singh <\/em><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #0000ff;\">Senior Advocate, Supreme Court<\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #0000ff;\">President, SCBA<\/span><\/p>\n<p>The book can be purchased <a href=\"https:\/\/www.ebcwebstore.com\/product_info.php?products_id=99022062\" target=\"_blank\" rel=\"noopener noreferrer\">here<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;Tarun Jain\u2019s Goods and Services Tax, already copiously quoted, observes that in constitutional terms, GST is unique because of these aspects of <\/p>\n","protected":false},"author":81,"featured_media":211857,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8681,2],"tags":[],"class_list":["post-212408","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-book-releases","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kerala High Court cites just released EBC&#039;s book on GST: Consitutional Law &amp; Policy by Tarun Jain | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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