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IMPLEMENTATION OF VALUE ADDED TAX (VAT) IN INDIA AND ITS IMPACT ON ECONOMIC DEVELOPMENT
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Author(s):
DR CHITRA VYAS
Vol - 9, Issue- 2 ,
Page(s) : 388 - 395
(2018 )
DOI : https://doi.org/10.32804/IRJMSH
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Abstract
Value Added Tax (VAT) was introduced by Indian states from 1 April 2005 as a major reform of the indirect tax system. Before VAT, the sales tax system often caused tax cascading, meaning that tax was charged again at different stages of production
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