00435pab a2200145 454500008004000000100001700040245010700057260000900164300001500173362001200188650001300200700002300213700002600236773002700262180718b2010   xxu||||| |||| 00| 0 eng d  aRoy, Poulomi  aIs Value Added Tax (VAT) reform in India poverty improving? An analysis of data from five major states  c2010  ap.131-158.  aJan-Jun  aTaxation  aSinha, Sudip Kumar  aRaychandhuri, Ajitava  aIndian Economic Review