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Shifting of tax burden
commodity taxasation
In indirect taxes, the ability of tax payer is indirectly determined.
the tax payer dose not percive adirect pinch while paying indirect taxes.
indirect taxes are easier to collect and greater amount of of generation of revenue is assured as tax evasion is comparitively less in the case of organised sector.
tax imposed on goods directly affects the price of goods.
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Sailent featuers of election?
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salient frature of written communication
Is import duty a direct tax or indirect tax?
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excise taxA+
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