1. Principles of Taxation Escaping the Minotaur’s Labyrinth – Dr. V. Gaurishankar, Wolter Kluwer (India) Publications, 2007, Pg 1


2. Customs Law Manual – Jain, R.K, 31st Edition, Centax Publications Pvt. Ltd., 2005. Pg 1.7


3. Customs Law Practice & Procedure – Datey, V.S., 4th Edition, Taxmann Allied (P.) Ltd. 2007. Pg 31


4. Corpus Juris Secundum (vol 82) Pg. 946


5. Board v. Hopper 110 Kan 501: 204 Pac 536 (1992)


6. Board of Assessors v. Prudential Insurance Co. 310 Mass 300


7. (1921) 1 KB 64 (cited with approval in AIR 1968 SC 623)


8. AIR 1957 SC 65


9. State of Punjab v. Jullunder Vegetable Syndicate AIR 1966 SC 1295


10. S.P. Gupta v. Union of India AIR 1982 SC 149 (Para 313)


11. Interpretation of Taxing Statutes – Markandey Katju J., 2nd Edition, Butterworths India 1998, Pg 24


12. Halsbury’s Law of England, Volume 36, 3rd Edition


13. Dy Chief Controller v. K.T. Kosalram AIR 1971 SC 1283


14. Supra Note 12


15. Supra Note 7


16. Supra Note 8