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

CHILD HEALTH-New Fetish

Judicial Initiative Amaresh Bagchi writes: THE recent Supreme Court judgment quashing the notifications of the governments of Andhra Pradesh and Karnataka which had provided for variation in the rate of sales tax on inter-state sales of cement under section 8(5) of the Central Sales Tax (CST) Act is to be welcomed as a long overdue initiative, towards a modicum of tax harmonisation in the country. Notifications of the type in question have been one of the devices increasingly used in the rat race among state governments (and also those of union territories) to attract trade and industry to their respective territories by undercutting their neighbours in the matter of sales tax rates, regardless of the impact on revenue or the implications for equity.

Subscribers please login to access full text of the article.

New 3 Month Subscription
to Digital Archives at

826for India

$50for overseas users

Get instant access to the complete EPW archives

Subscribe now

Comments

(-) Hide

EPW looks forward to your comments. Please note that comments are moderated as per our comments policy. They may take some time to appear. A comment, if suitable, may be selected for publication in the Letters pages of EPW.

Back to Top