00345pab a2200133 454500008004000000100001700040245005900057260000900116300001300125362001000138650001300148700001600161773003400177180718b2012   xxu||||| |||| 00| 0 eng d  aSarma, J.V.M  aA road map for implementing the goods and services tax  c2012  ap.68-75.  a4 Aug  aTaxation  aBhaskar, V.  aEconomic and Political Weekly