000 00371pab a2200157 454500
008 180718b2006 xxu||||| |||| 00| 0 eng d
100 _aSingh, M.L.
245 _aVAT reforming sales tax
260 _c2006
300 _ap.30-37.
362 _aJan-Jun
650 _aVAT
650 _aTaxation
773 _aJournal of Economic and Social Development
909 _a73249
999 _c73249
_d73249