Taxes on the Entry of Goods into a Local Area: An Assessment
Publication dateJan, 1991
DetailsReport submitted to the Ministry of Finance, Government of India.
AuthorsShyam Nath, Amaresh Bagchi and Shekhar Mehta
This study was undertaken to examine the practices in the States levying entry tax - that is whether they confirm to sound principles of taxation - to evolve principles for reforming the entry tax structure and also to suggest norms for utilization of tax proceeds.