The sastra has concepts called "poorva paksha" and "uttara paksha". When one raises a point (poorva paksha) the other one criticizes it (uttara paksha). Then the debate starts. Each one tries to support his point of view by getting various references. The meaning of the word tarka also is specific, in that it does not imply a pure logical analysis but a complex activity of discourse guided by strict definitions and goals so as to have. This concept is referred in Bhagawad Gita as "vAdaH pravadatAmasmi" (vibhooti yOga).
Tarkasamgraha which is the foundational text of logic and discourse was al the text followed as a Guidelines for discourses. Tarka may be translated as "hypothetical argument." Tarka is the process of questioning and cross-questioning that leads to a particular conclusion. It is a form of supposition that can be used as an aid to the attainment of valid knowledge.
There are several scholars well-versed in Tarka Sastras – Adi Shankara, Uddyotkar (Nyayavartik, 6th-7th century), Vācaspati Miśra (Tatparyatika, 9th century), Udayanacharya (Tatparyaparishuddhi, 10th century), Jayanta Bhatta (Nyayamanjari), Vishwanath (Nyayasutravrtti, 17th century), and Radhamohan Goswami (Nyayasutravivaran, 18th century), Kumaran Asan . Paruthiyur Krishna Sastri specialized in Vyakarana, Mimamsa and Tarka Sastra. Krishna Sastri excelled all those scholars of his contemporary period in Tarka Sastra.