Export, Import and Inter—State Sales - A Study in Tax Law

This thesis is a study in sales tax law, a study on the triple concept of export, import and inters—State sales. It is in seventeen chapters spread in five parts. The introductory is an overview. It presents the thematic thrust of what follows. Part two deals with incidence of sales tax on export and import and the scope of exemption. Part three focuses attention on the various dimensions of the problem of inter—State sale. Part four is an inquiry into parliamentary control on taxes over sales and purchases and highlights inter—State and intra-State implications of discriminatory tax. Part five contains the results of empirical study and the general conclusions of the thesis. In the past no attempt has been made to analyse on identical lines the problems dealt with in this thesis

The power of taxation under the indian constitution

The Power Of Taxation Under The lndian Constitution, the subject of the present thesis has a wide ambit covering the entire federal field end deep constitutional significance traversing many of the principles like pith and substance, colourability, severebility etc. However, considerations of time, space and areas already investigated have indicated that the present study may be confined to the fundamental constitutional limitations end the federal problem. Thus the effect of fundamental rights, the commerce clause, immunity of instrumentalitis and the principle limiting the power of legislative delegation on the power of taxation has been studied. The distribution of taxes between the Union and units of the Indian federation leans so much over to the former and that part of this study has been directed to discover what devices can help the units to gain economic viability

Aquatic Cyanobacteria Isolated from Cochin: Growth characteristics and bioactive impact on selected microflora

Aquatic ecosystem in the south west coast of India is noted for its diversity of habitats. Very often these environments turn bluegreen when the bloom of bluegreen algae (cyanobacteria) appear consequent to eutrophication. This phenomenon occursin these habitats one after the other or simultaneously. This conspicuousness make one curious enough to know more about these nature’s gift bestowed upon mankind. While persuing the literature on the magnificent flora) it is understood that it may provide food fertilizer, chemicals and bioactive substances. These bioactive substances are likely to be involved in regulating natural populations and are potentially useful as biochemical tools and as herbicidal or biocontrol agents. The role of cyanobacteria in the aquatic food chain and contribution in abatement of heavy metals from the natural environment are well documented. Considering the manifold utilization of the flora and their significance in the food chain, the present investigation has been undertaken