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for instance in case of provider tax – you levy assistance tax on providers you provide and whilst depositing this tax you will take credit rating of company tax paid by you on services utilised as inputs. This cascading benefit shall even be obtainable in case of GST. Cite although each and every effort has long been manufactured to adhere to c
Further Chelliah (2006) described then prevailing indirect tax legal guidelines as irrational and bringing cascading effects. the prevailing confusions and complexities were being acting as obstacles in simplicity of doing organization. Relevancy of ideas / concepts bordering „manufacture?, „MRP based mostly valuation?, „functions agreement