ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Unrevealing Narration

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.

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