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Sury, M. M.
- Sales Tax in India Since 1938
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1 A.R.S.D. College, University of Delhi, IN
1 A.R.S.D. College, University of Delhi, IN
Source
Journal of Indian School of Political Economy, Vol 8, No 1 (1996), Pagination: 1-19Abstract
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.- Customs Duties in India Since 1859
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1 A.R.S.D. College, University of Delhi, IN
1 A.R.S.D. College, University of Delhi, IN
Source
Journal of Indian School of Political Economy, Vol 7, No 1 (1995), Pagination: 32-43Abstract
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.- Excise Duties in India:1894-1994
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Authors
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1 ARSD College, University of Delhi, IN
1 ARSD College, University of Delhi, IN