Informatics Publishing Limited

M. M. Sury ¹

Affiliations
1 A.R.S.D. College, University of Delhi, IN

Abstract

Sales Tax is the most intricate and controversial aspect of the Indian tax system. This article describes and analyses different aspects of sales tax in India such as historical evolution, nature and problems, and alternative remedies for its simplification and rationalisation.

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M. M. Sury ¹

Affiliations
1 A.R.S.D. College, University of Delhi, IN

Abstract

Prior to 1857, the regulation of customs duties in India was haphazard and lacked all-India uniformity due to unstable political and economic conditions. Having consolidated political power after the disturbances of 1857, the British Indian Government introduced in 1859 a uniform all-India tariff which replaced separate provincial rates of duty. This article traces the history of modern customs tariff in India for the period 1859-1994. The focus of the study is on post-Independence developments and the present pattern of customs duties. The study is largely based on official documents including Central Government budget papers and reports of various Commissions/Committees constituted by the Government from time to time to examine the Indian tax system.

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M. M. Sury ¹

Affiliations
1 ARSD College, University of Delhi, IN

Abstract

The history of modern excise system in India can be traced back to the closing years of the last century when a duty at the rate of 5 per cent ad valorem was imposed in 1894 on cotton yarn of more than twenty counts. This article reviews the evolution of excise taxation in India over the last one hundred years (1894-1994). Post-Independence developments in the excise system form the focus of the study and cover the following aspects: constitutional provisions, growth of excise revenue, extension of commodity coverage, pattern of excise tariff, scheme of concessions and exemptions, and the introduction of MODVAT. The study relies extensively on Central Government budget papers, and reports of commissions/committees/working groups set up by the Government from time to time to examine the Indian tax structure, particularly the excise system.

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