This book is the 2nd Edition, with Case Laws reported till December 2019. This book is a Comprehensive Digest of decisions of the following Courts:

· The Supreme Court

· High Courts

· Appellate Authority of Advance Rulings (AAAR)

· Authority for Advance Rulings (AAR)

· National Anti-Profiteering Authority (NAA)

This book has the following features:

· Digests have been arranged section-wise

· To help you to quickly find the relevant case law, the index (both one-word index & index in details) is presented in the following manner:

o Subject Index

o State-wise Subject Index

o Classification of Goods Index

o Classification of Services Index

o Goods Tariff Index

o Services Tariff Index

· Facts and Ratio Decidendi have been presented separately and conspicuously

· Cases have been arranged logically, with due prominence given to leading cases under each subject

· Concise and precise note on top of every digest provides a glimpse of the ratio laid down

· Synopsis under each subject gives the minutest possible details

· Changes in law, properly indicated as footnotes