000			00447pab a2200157 454500
008			180718b2011 xxu||||| |||| 00| 0 eng d
100			_aRavindran, P.
245			_aStatutory usury: Interest over-kill in indirect taxation - tax payer's invoice as potential promissory note to the revenue
260			_c2011
300			_ap.514-516.
362			_aJun
650			_aTaxation
773			_aManagement Accountant
908			_aN
909			_a92449
999			_c92449 _d92449