00326pab a2200121 454500008004000000100002400040245007300064260000900137300001300146362001200159650001300171773002000184180718b2007   xxu||||| |||| 00| 0 eng d  aChanda, Dilip Kumar  aImplementation of value added tax in India - a blessing or a blemish  c2007  ap.42-50.  aJul-Sep  aTaxation  aIASSI Quarterly