00454pab a2200157 454500008004000000100002500040245009300065260000900158300001500167362000800182650000800190650003000198650001300228700002300241773003200264180718b2009   xxu||||| |||| 00| 0 eng d  aPanda, Prashanta Ch.  aImplementation of VAT in the Indian states with special reference to Orissa: An analysis  c2009  ap.685-710.  aOct  aVAT  aTaxation - India - Orissa  aTaxation  aNayak, Durijyodhan  aIndian Journal of Economics