Sales Tax Reforms in India

Contents: Preface. 1. Sales tax reforms in India: a review. 2. Sales tax structure reforms-studies in India. 3. Sales tax reforms in India: a case study. 4. Working of value added tax machinery: a case study. 5. Impact of value added tax : a case study. 6. Salex tax reforms in India: conclusion and suggestions. Bibliography. Index.

The present work deals with reforms in sales tax structure with special reference to VAT. It also enquires into the perception of the manufacturers/traders consumers and VAT officials on VAT. Further explains the VAT machinery and also the impact of VAT. The book is organized in six chapters. Chapter one gives a review of sales tax reforms in India. Chapter two contains the studies conducted in India on sales tax reforms. Chapter three presents a case study of sales tax reforms in India. Chapter four deals a case study of the working of VAT machinery. Chapter five gives a case study of the impact of VAT on manufacturers/traders consumers and VAT officials and also on the revenue of the Government. Chapter six contains conclusion.

The present work would hopefully be useful to manufacturers/traders, consumers VAT officials the Government policy makers scholars and academics.