00317pab a2200133 454500008004000000100001600040245005000056260000900106300001300115362000800128650000800136650001300144773002600157180718b2005   xxu||||| |||| 00| 0 eng d  aDatey, V.S.  aVAT - golden opportunity for cost accountants  c2005  ap.92-96.  aFeb  aVAT  aTaxation  aManagement Accountant