In the book case law from 1886 to December 2017 has been analysed to deduce basic principles of taxation and interpretation of fiscal statutes. The book is unique as it gives a full view of the development of taxation since its inception in the subcontinent. In the book, principles of taxation

enunciate by the courts with relevant para of the judgments have been given. The preparation of this work was tedious and arduous. It involved intelligent scanning and careful perusal of thousands of judgments contained in numerous bounded volumes. A research work of this nature required strenuous efforts and long hours of continuous sittings.