Gurumurthi, S. creator text xu| 1999 continuing ng p.2875-888 The paper analyses the current division of responsibility between the centre and the states with regard to commodity taxation in its historical perspective and the efforts initiated during the last 15 years to introduce the VAT in place of union excise duties at the central and the sales taxes at the state levels. It offers an alternative VAT model for India based on certain principles applicable also to other federal economies planning to introduce the VAT. - Reproduced Fiscal policy Federal state fiscal relations Economic and Political Weekly 180718