An autonomous research institute under the Ministry of Finance

 

Publications

Exemptions under Additional Excise Duties in Lieu of Sales Tax: An Empirical Analysis of Loss of Revenue to the States

Publication date

  • जन, 1990

    • Details

    Report submitted to the Ministry of Finance, Government of India.

    Authors

    Mahesh C. Purohit

    Abstract

    Additional excise duty in lieu of sales tax (AEDILST) has been a bone of contention between the Centre and the States. This study (i) assesses revenue loss to the States through exemptions under AEDILST; (ii) examines the rationale for these exemptions; and (iii) makes recommendations for policy on these items particularly with regard to the tax treatment of tobacco, khandsari and textiles.

  • Download
    • blog comments powered by Disqus