Page 162 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Unit 9: Valuation of Custom Goods

6 Define the following terms: Notes
(a) Tariff value
(b) Computed value

(c) Deducted value
(d) Custom duty

Answers: Self Assessment

1. Transaction 2. WTO

3. Customs 4. Valuation
5. Identical 6. Importation
7. Similar 8. VII

9. 1988 10. Rule 9
11. Custom duty 12. Valuation

9.8 Further Readings

Books Datey, V.S, 2005. Indirect Taxes, Taxmann Publisher, Delhi. Twentieth Edition.

Dinkar Pagare; Law and Practice of Income Tax; Sultan Chand & Sons; latest edition
Dr. Vinod K. Singhania and Monica Singhania; Students’ Guide to Income Tax;
Taxmann Publications Pvt. Ltd.; latest edition.
Girish Ahuja and Ravi Gupta; An Elementary Approach to Income Tax & Sales Tax;
Bharat Publications; latest edition.
H.C. Mehrotra; Income-tax Law and Accounts; Sahitya Bhawan; latest edition.
Mahesh Chandra & D.C. Shukla; Income-tax Law and Practice; Pragati Publications;
latest edition.
Sanjeev Kumar. 2005. Indirect Taxes, Bharat Law House, Delhi. Fifth Edition.

Online links www.indirecttax.indlaw.com/search/articles/
www.onlinecacoaching.com/.../CA%20Final-Indirect%20Taxation.pdf
www. taxlawsandviews.com

www.taxmanagementindia.com/visitor/detail_article.asp

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