00340pab a2200121 454500008004000000100002000040245007800060260000900138300001300147362001100160650001300171773003400184180718b2011   xxu||||| |||| 00| 0 eng d  aRao, M. Govinda  aGoods and services tax: A Gorilla, Chimpanzee or a genus like 'primates'?  c2011  ap.43-48.  aFeb 12  aTaxation  aEconomic and Political Weekly