ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Structure of Sales Taxes in India

This paper presents an economic analysis of the structure of sales taxes in India. The first section presents the development of sales taxes, and their various forms that exist in the country. This is followed by an analysis of the fiscal importance of these taxes. The objective criteria for the analysis are presented in the third section. The next section deals with the structure of the tax. The last section is a summary of the recommendations of the study.

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