TY  - SER
AU  - Ghosh Aurobindo
TI  - Critical Analysis of CST, GST and VAT
PY  - 0000///0
CY  - 
PB  - Dec 2006
KW  - CST, GST, VAT
N2  - This article analyzes the prospects and consequences of the finance minister's hint that the CST will be phased out by 2009 and instead GST will be levied along with the stronger version of VAT. Before we discuss the changes, which are not only on cards but also already in the process of implementation, let us see what is there in store for the players concerned at present. The major partners are: Manufacturers/Service Providers, Wholesalers/Suppliers, Retailers/Traders and Customers/End Users
UR  - http://192.168.6.13/libsuite/mm_files/Articles/AR8796.pdf
ER  -