The finance minister has claimed that his objective is to "eliminate procedural complexities, reduce paperwork, simplify tax administration�enforce efficiency�[and] move away from a suspicion-ridden, harassment generating, coercion-inclined regime to a trust-based green channel system". But the fine print of the Budget reveals that none of these laudable objectives have been seriously pursued. The finance minister has followed the established mode of keeping the general rates of tariff high and then bestowing exemptions galore.