WEST BENGAL-Fiscal Innovations

October 29, 1977 posals emanating from the various ministries. Such an arrangement would also have the advantage of freeing the Planning Commission from WEST BENGAL Fiscal Innovations THE noise made by the tea lobby over the 1 per cent sales-tax levied on tea auctions in Calcutta and Sili- guri and the increase in the rate of agricultural income-tax on foreign companies has obscured from public view certain significant features of the West Bengal government's budget for 1977-78. At least on the taxes side there are quite a few measures which distinguish the budget from those of other states and which should also be of some interest to students of public finance.