00318pab a2200121 454500008004000000100002200040245003900062260000900101300001100110362001000121650003100131773003400162180718b1983 xxu||||| |||| 00| 0 eng d aPradhan H. Prasad aLocation of indirect taxesbA note c1983 a1573-4 aSept. aTaxation, Indirect - India aEconomic and Political Weekly