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

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Kelkar Committee on Indirect Taxes

The Kelkar Committee's final report on indirect taxes shows impressive clarity in its tariff proposals and provides ample evidence of much thought having gone into the framing of the recommendations. However, in respect of administrative and procedural aspects the committee has chosen to ignore many of the useful suggestions that had been made in response to its earlier consultation paper. What is more, no reasons have been advanced by the committee for doing this.

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