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

Reform of Union Excise Duties

Mahesh C Purohit While the last budget, primarily aimed at reforms, extended MODVAT considerably by including petroleum products, capital goods and the yarn component of the textile sector within its purview, the 1995-96 Budget proposes to mop up resources by increasing the tax rate of two select commodities, cigarettes and cement. This article attempts to look at the likely implications of the budget proposals, by focusing on the tobacco sector.

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


(-) 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