SESSION-1. Authority to Tax and Basis of Taxation SESSION--2. Core Principles of Interpretation of Taxing Statutes

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1 TABLE OF CONTENTS SESSION-1 Authority to Tax and Basis of Taxation 1. John Kay, The Rationale of Taxation 2(2) Oxford Review of Economic Policy 1 6 (1986) 2. Tyler Antone LeFevre, Justice in Taxation 41(4)Vermont Law Review(Forthcoming) 3. Mark J. Fitzgerald, Justice in Taxation 15(2) Review of Social Economy (1957) 4. Klaus Vogel, The Justification for Taxation: A Forgotten Question 33 American Journal of Jurisprudence (1988) 5. V Lakshmikumaran, Authority to Tax (Lecture Notes) SESSION--2 Core Principles of Interpretation of Taxing Statutes 1. Nicola Preston, The Interpretation of Taxing Statutes: The English Perspective" 7 Akron Tax Journal (1990) 2. Robert Noonan, Justice Day by Day: Taxation 4(4) The Furrow (1989) 3. David W. Williams, Taxing Statutes Are Taxing Statutes : The Interpretation of Revenue Legislation 41(4) The Modern Law Review (1978) 4. Justice G Raghuram, Principles of Statutory Interpretation : For Officers of Custom, Central Excise and Service Tax 5. V Lakshmikumaran, Interpretation of Tax Statutes (Lecture Notes)

2 SESSION-3 Role of Adjudicators : Balancing the Interests of Citizens and Revenue 1. Rodney Fisher, Tensions in Tax Decision-Making: the Decision to Not Collect Tax 27(4) Australian Tax Forum (2012) 2. G. Gokul Kishore and M. Suresh Babu, Independence and Prismatic Factors in Quasi-Judicial Sphere of Union Revenue Administration - A Study 67(3) The Indian Journal of Political Science (2006) 3. Kulwinder Kaur, Role of Judiciary, Quasi-Judicial Fora and Administrative Authorities under the Indirect Tax Laws-An Appraisal, (Ph.D. Thesis, Punjabi University, Patiala, 2010) Retrieved from Selected Chapters/Parts from the First Report of the Tax Administration Reforms Commission 5. Justice C.K Thakker, From Duty to Act Judicially to duty to Act Fairly (2003) 4 SCC J-1 6. Justice S.H Kapadia, Taxation and Economic Reforms (2004) 6 SCC J-13 SESSION-4 Judicial Ethics, Judging Skills and Objectivity in Decision Making 1. Justice R. V. Ravindran, How to be a Good Judge Advice to New Judges (2012) 9 SCC J-5 2. Justice Tom Finlay, The Role of the Judge 5(1) Judicial Studies Institute Journal 1-14 (2005)

3 3. Alexander B. Smith and Abraham S Blumberg, The Problem of Objectivity in Judicial Decision-Making 46(1) Social Forces (1967) 4. Justice R. V. Easwar, Tax Dispute Resolution An Indian Judiciary View (International Taxation Conference 2010, Mumbai, December 3,2010) Retrieved from Justice R.C. Lahoti, Canons of Judicial Ethics NJA Occasional Paper Series No. 5 (2005) SESSION-5 Drafting of Reasoned Orders 1. Drafting of Adjudication Order: Some Basics Retrieved from N. Lavanya, Principles in Writing Reasoned orders and judgments Retrieved from to write reasoned orders By Ms Lavanya.pdf SESSION-6 Principles of Natural Justice and Application in Tax Assessment Proceedings 1. Principles of Natural Justice Retrieved from 2. V.S. Chauhan, Reasoned Decision : A Principle of Natural Justice 37(1) Journal of the Indian Law Institute (1995) 3. Summons under Customs, Central Excise & Service Tax Laws Retrieved from 4. Roger Paul Peters, Tax Law and Natural Law 26(1) Notre Dame Lawyer (1950) SESSION-7 Appreciation of Evidence including Electronic Evidence 1. Alex E. Sadler and Jennifer A. Ray, Electronic Tax Trials: Taking Advantage of the Tax Court's Electronic (North) Courtroom 10(4) Journal of Tax Practice and Procedure (2008)

4 2. Tejas Karia, Akhil Anand and Bahaar Dhawan, The Supreme Court of India Re-Defines Admissibility of Electronic Evidence in India 12 Digital Evidence and Electronic Signature Law Review (2015) 3. Aradhya Sethia, Rethinking admissibility of electronic evidence 24(3) International Journal of Law and Information Technology (2016) 4. Justice Kurian Joseph, Admissibility of Electronic Evidence (2016) 5 SCC J-1 5. Dr. Swati Mehta, Cyber Forensics and Admissibility of Digital Evidence (2011) 5 SCC J-54 SESSION-8 (Vol. II) Endemic Pathologies in Assessment Proceedings 1. Pathologies in Adjudication at Levels Below CESTAT (Extracts from the report submitted by Justice Raghuram Goda, President, CESTAT to the Parthasarathi Shome Committee) Illustrative Case Laws 1. Larsen and Toubro Ltd. & Anr. Vs. Commissioner of Central Excise, Hyderabad (2015) 15 SCC M/s Larsen and Toubro Limited & Anr. Vs. CST, Delhi & Ors. (2015) (318) ELT 633 (Tri. Delhi) 2. Satake India Engineering Pvt. Ltd. Vs. Commr. (ADJ.), C. EX. & S.T., Delhi 2014 (34) S.T.R. 353 (Tri. - Del.) 3. M/s Hindustan Zinc Ltd Vs. Commissioner Of Central Excise, Jaipur 2014-TIOL-855-CESTAT-DEL 4. Coca Cola (I) Pvt. Ltd. Vs. Commissioner Of Service Tax, Delhi 2015 (40) S.T.R. 547 (Tri. - Del.) 5. M/S Sada Nand Choudhary Vs. Commissioner Of Customs, (General) 016-TIOL-657-CESTAT-DEL

5 6. M/S Shubham Electricals Vs. Commissioner Of Service Tax And Service Tax, Rohtak 2015-TIOL-1339-CESTAT-DEL 7. Etah Steels Pvt.Ltd. Vs. Commissioner Of Central Excise, Kanpur 2016 (344) E.L.T. 651 (Tri. - Del.) 8. KEC International Ltd. Vs. Commissioner Of Service Tax, New Delhi 2015 (38) S.T.R. 57 (Tri. - Del.) 9. Joint Commr. Of Income Tax, Surat Vs. Saheli Leasing & Industries Ltd (253) E.L.T. 705 (S.C.) 10. M/S Xerox India Ltd. Gurgaon Vs. Commissioner Of Customs & Central Excise, Meerut Central Excise Appeal No of M/s. Sanofi Pasteur Holding SA, represented by its Chairman, President and Chief Executive Officer Vs. The Department of Revenue, Ministry of Finance, Government of India, New Delhi and others (2013)257CTR(AP)401