ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Estimating Cumulative Rates of Excise and Sales Taxes in India

and Sales Taxes in India Mahesh C Purohit Along with the increase in the fiscal importance of excise duties and sales taxes, these taxes have come to reveal the complex nature of the system of indirect taxation that has evolved in this country. The overlapping co-existence of the two generalised systems of levy has not only led to a complicated structure of taxation, but, with each compounding the effects of the other through interaction, has given rise to uncontrolled and unintended incidence on particular commodities.

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