By the end of the 19th century, the importance of excise duties declined as income and property taxes emerged as ... Taxes on salt, whether in the form of excise duties or transit levies or customs duties, were the oldest known forms of commodity taxation in India. ... excise recommended certain modifications to the excise system and suggested that steps should be taken to make India self- sufficient in salt.
|Title||:||An in-depth study of central excise duties in India|
|Author||:||G. K. Pillai|