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

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Sales Tax Exemptions in India

M C Purohit This paper analyses the economics of sales tax exemptons and evaluates these exemptions. The exemptions are also examined from the standpoint of equity and administrative expediency. Though the analysis covers all the states, attention is focused on the practice in one state, Maharashtra.

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