000			00892pab a2200169 454500
008			180718b2001 xxu||||| |||| 00| 0 eng d
100			_aPurohit, Mahesh C.
245			_aNational and sub-national VATs: a road map for India
260			_c2001
300			_ap.757-72
362			_a3 Mar
520			_aIndia's unique indirect tax system with the central government imposing a broad spectrum of excise duties on production and manufacture, and the states assigned the power to levy sales tax on consumption and on services has meant that the adoption of a European-style VAT has been slow in India. This paper examines the problems and prospects of introducing VAT taking account of the experience of states' experiments in adopting VAT in some form or other. - Reproduced
650			_aTaxation - India
650			_aTaxation
773			_aEconomic and Political Weekly
909			_a47805
999			_c47805 _d47805