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National and Sub-National VATs: A Road Map for India

Mahesh C. Purohit
Economic and Political Weekly
Vol. 36, No. 9 (Mar. 3-9, 2001), pp. 757-759+761-772
Stable URL: http://www.jstor.org/stable/4410349
Page Count: 15
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Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
National and Sub-National VATs: A Road Map for India
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Abstract

India'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.

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