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Lecture Notes

UNIT 1:
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Tax- Features – Canons
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Objectives of Taxation – Tax Vs Duty
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Direct Tax Vs Indirect Tax – Advantages and Disadvantages of indirect taxes - Various types of Indirect taxes.
UNIT 2:
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Customs Duty
UNIT 3:
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Introduction to GST
UNIT 4:
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Supply and Its Forms
UNIT 5:
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Incidence of Tax