An autonomous research institute under the Ministry of Finance


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

Publication date

Jan, 1990


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


Mahesh C. Purohit


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.

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