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

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Location of Indirect Taxes-A Note

Location of Indirect Taxes-A Note

A Note Pradhan H Prasad Shift of location of a tax towards the production end increases the burden on consumers in a sellers market. Thus, in a situation such as ours, a change of location of tax from the consumers' end to the production end benefits the class of traders and industrialists at the cost of consumers. A tax levied at the producers' end offers scope for legal evasion, whereas this scope does not exist in case of sales tax at the retailers' end.

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