00278pab a2200121 454500008004000000100001500040245004200055260000900097300001300106362000800119650001300127773001600140180718b2002   xxu||||| |||| 00| 0 eng d  aJain, D.C.  aVAT: a progressive system of taxation  c2002  ap.49-54.  aJan  aTaxation  aPrashasnika