Journal of Indian School of Political Economy

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Sales Tax in India Since 1938


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1 A.R.S.D. College, University of Delhi, India
     

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Sales Tax is the most intricate and controversial aspect of the Indian tax system. This article describes and analyses different aspects of sales tax in India such as historical evolution, nature and problems, and alternative remedies for its simplification and rationalisation.
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  • Sales Tax in India Since 1938

Abstract Views: 225  |  PDF Views: 0

Authors

M. M. Sury
A.R.S.D. College, University of Delhi, India

Abstract


Sales Tax is the most intricate and controversial aspect of the Indian tax system. This article describes and analyses different aspects of sales tax in India such as historical evolution, nature and problems, and alternative remedies for its simplification and rationalisation.