An autonomous research institute under the Ministry of Finance

 

Model Statute for Value Added Sales Tax

Publication date

Jan, 1998

Details

Report submitted to the Ministry of Finance.

Authors

Mahesh C. Purohit and R. J. Manay

Abstract

The model law is aimed at providing the States with a statutory framework for introducing a system of VAT. It would help states in having harmony in the structure and procedures of the proposed VAT in the country. It is observed that in the absence of any model before the states, varied systems causing diversity in the structures and procedures have cropped up.

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