In the present era of rapid ?growth in economic activity disputes are bound to arise in matters relating to commerce and taxation. Consequently, the laws relating to commerce and taxation assumes huge significance. The back bone of any nation lies in its economy. The taxation laws have always been seen as a highly complicated branch of law. This book contains 26 judgments of Justice Lakshmanan on taxation laws which not only address and dispose of the dispute between the parties on complicated issues relating to both direct and indirect taxation but also serves as a guiding precedent for dealing with future issues on taxation matters.