TY  - GEN
AU  - PRANATHARTHY, RAVINDRAN
TI  - The long shadow of tax: Interest burden in indirect taxation
PY  - 2014///
KW  - TAXATION
N2  - There appears to be no concerted analysis or coherent policy behind the formulation of provisions relating to the levy and collection of interest on belated payments of tax by the tax payers
ER  -