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Volume 12 Issue 07
July 2026
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Author(s)
Dr. E. Daniel Santhosh Raj
Abstract
VAT Is A Development Over The Existing Union Excise Duty At The Central Level And Over The Sale Tax At The State Level While GST Is A Further Enhancement Over The Existing VAT Which Is Yet To Be Implemented Most Probably In The Coming Financial Year As Pr
Keywords
GST
VAT
MODVAT
CENVAT
ITC
TRC
CASCADING EFFECT
Paper ID
IJSARTV4I423161
Publication Date
April 28, 2018
Research Area
Commerce