Please use this identifier to cite or link to this item: https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/7994
Title: VAT Divergence in India- An Analytical Study of its Impact in Punjab
Authors: Tejwant Singh Bagga
Sunil K. Arora
Issue Date: 2011
Publisher: Indian Journal of Finance
Abstract: This paper evaluates the effect of VAT regime which was implemented in India to bring uniformity and balanced economic development. VAT divergence still existing intra-state and inter-state. The study highlights the terror of VAT inconsistency having varied product rates resulting in industrial migration from high VAT states to low VAT states/non-VAT states.
URI: http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/7994
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