000 00401nab a22001577a 4500
008 160615b2005 xxu||||| |||| 00| 0 eng d
100 _aVinayagamoorthy A
245 _aValue added tax
_ca tax that's not taxing / Vinayagamoorthy A.
260 _c2005
300 _a63-72
650 _aVat
650 _aValue Added Tax
650 _aTaxation
650 _aTax
773 _aSEDME Journal
_dDecember
999 _c34860
_d34860