00332pab a2200121 454500008004000000100001500040245006500055260000900120300001200129362001200141650002300153773003400176180718b1988   xxu||||| |||| 00| 0 eng d  aShyam Nath  aA substitute for octroibEntry tax vs. business property tax  c1988  a1578-21  a30 Jul.  aTaxation, Indirect  aEconomic and Political Weekly