

| Item type | Current library | Status | Barcode | |
|---|---|---|---|---|
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. | Not for loan | LLM180 |
Table of Contents; Introduction; Research Methodology; Chapter I : An Introduction to V AT; Chapter II : Constitutional Framework for Taxation; Chapter III : Central Value Added Tax; Chapter IV : Can India have single V A T for both Union & States; Chapter V : Denial of Input Tax Credit for Inter-State Sales: Violation of the Constitution? Chapter VI : Cancellation of Special Exemptions and Principle of Promissory Estoppel; Conclusion; Bibliography