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Indirect Taxes is a dynamic subject, It has to be up-dated every year avoiding to the amendments made by the finance Act in the Parliament during the month of February every year. In the developing economy like ours, the importance of Indirect Tax has been acknowledged by all specially, when the revenues are collected for the exclusive welfare of the state. This book is written in a simple language adhering to all the recent amendments made for the Assessment Year 2015-16. The rules are explained along with number of illustrations. The Book is helpful for all the students studying at UG courses. The main principle and techniques of the subject have been discussed in a very simple language and special emphasis. Each unit ends with a set of theoretical and practical Problems exercises so that the readers can reinforce their understanding of the unit and prepare themselves thoroughly for examination. We are sure this book will prove to be useful to students and teachers alike. This book would not have seen the light, but for the support of our family members and friends. Contents : Unit - 1 Central Excise Unit - 2 Customs Act, 1962 Unit - 3 Clearance Procedure Unit - 4 Central Sales Tax Unit - 5 Exemption of Subsequent Sales
