Sales tax is the single most important revenue source of Indian States contributing nearly 60 to 65 per cent of States’ own tax revenue. The extreme dependence of States on this revenue source involves several harmful effects on the economy of the country. Over the years the sales tax structure’s of States have been subjected to several ad-hoc changes purely dictated by revenue considerations. The manner in which the tax is levied and collected raises several issues of equity and economic efficiency which demands in depth policy oriented as well as academic research. Studies on economic, legal and administrative aspects of sales taxation can serve as valuable guides to policy formulation and day to day tax administration. Unfortunately such studies have been few and far between in most Indian States. The present volume is a modest attempt at filling this gap. Written over a decade and published in professional journals of repute both in India and abroad, the papers included in this volume present a comprehensive view of the economic, administrative and legal aspects of sales taxation. Though the focus of these papers is the State of Kerala, the issues analysed are indeed relevant to other Indian States. The issues addressed by these papers have assumed added significance in the context of the far reaching changes proposed to be introduced in the country’s indirect tax system.
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