Articles by S R Tikekar

though companies may he registered in Gujarat they may not be carrying out their manufacturing activities in Gujarat. What is needed for the purpose is an industry-wise and product-wise study, In drawing attention to some of these methodological and technical limitations, we are not questioning the general usefulness of such a study. Yet, if consideration of incidence and tax equity is to play an important part in formulating a rational fiscal legislation dealing with revenue requirements and public expenditure, it is high time that we introduce these necessary refinements in our analyses.

Among the Great S R Tikekar Political Memoirs by Jamnadas Dwarkadas, United Asia Publications,
TO be allowed into the inner circles of Annie Besant, Tilak and Mahatma Gandhi was by itself a great privilege. To have lived to tell the story to the rising generation after all these front rank leaders have departed from this world, must be considered a greater privilege. That is why the political memoirs of Jamnadas Dwarkadas have an interest all their own. The charming style and information not generally known make the "Memoirs'' absorbing reading.