00311pab a2200109 454500008004000000100001900040245006900059260000900128300001300137650001300150773003800163180718b2008   xxu||||| |||| 00| 0 eng d  aMishra, Renuka  aEffectiveness of harmonizing VAT and other taxes in a federation  c2008  ap.60-74.  aTaxation  aIndian Journal of Federal Studies