00332nam a2200109   4500008004100000100002900041245008800070260000900158300001300167650000800180773003400188190829b           ||||| |||| 00| 0 eng d  aMukherjee, Sacchidananda  aValue added tax efficiency across Indian states: panel stochastic frontier analysis  c2019  ap.40-50.  aVAT  aEconomic and Political Weekly