An autonomous research institute under the Ministry of Finance


Taxes on the Entry of Goods into a Local Area: An Assessment

Publication date

Jan, 1991


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


Shyam 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.

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