ARTICLES

• Impact of Inclusion of Purchase Tax in GST

Synopsis: The taxes to be subsumed in GST are an ongoing debate between the State and the Centre. Purchase tax is one such tax being debated. The author applauds the Centre for bringing about a consensus among states opposing the purchase tax being subsumed in GST.

• Responsibility Of Consumers: An Overview

A person is said to be consumer when he/she purchase goods or avails any service. When s/he purchases some goods (motor, car, shoes) called as consumer of goods, where as opening of an account and repairing of motor vehicle, called as consumer of services.