ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Improving Sales Tax Management in India

Mahesh C Purohit Proper management determines the effectiveness of a tax system. Failure to properly administer the tax defeats its purpose and threatens the canon of equity. It increases evasion of tax and creates a parallel economy. Over the years there is an increasing realisation that in practice administration is law.

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