Export, Import and Inter—State Sales - A Study in Tax Law

This thesis is a study in sales tax law, a study on the triple concept of export, import and inters—State sales. It is in seventeen chapters spread in five parts. The introductory is an overview. It presents the thematic thrust of what follows. Part two deals with incidence of sales tax on export and import and the scope of exemption. Part three focuses attention on the various dimensions of the problem of inter—State sale. Part four is an inquiry into parliamentary control on taxes over sales and purchases and highlights inter—State and intra-State implications of discriminatory tax. Part five contains the results of empirical study and the general conclusions of the thesis. In the past no attempt has been made to analyse on identical lines the problems dealt with in this thesis

Centre-State Financial Flows and Inter—State Disparities in India

The problem of regional disparities in economic development is for India an inheritance from the colonial past. At the beginning of the First Five Year Plan (1950-51), three years after the advent of independence, the per capita State income showed considerable inter—state variations.

A Study on Non Performing Assets of Public Sector Banks in India with Special Reference to State Bank of Travancore

The reforms in Indian banking sector since 1991 is deliberated mostly in terms of the significant measures that were implemented in order to develop a more vibrant, healthy, stable and efficient banking sector in India. The effect of a highly regulated banking environment on asset quality, productivity and performance of banks necessitated the reform process and resulted the incorporation of prudential norms for income recognition, asset classification and provisioning and capital adequacy norms, in line with international best practices. The improvements in asset quality and a reduction in non-performing assets were the primary objective enunciated in the reform measures. In this context, the present research critically evaluates the trend in movement of nonperforming assets of public sector banks in India during the period 2000-01 to 2011-12, thereby facilitates an evaluation of the effectiveness of NPA management in the post-millennium period. The non-performing assets is not a function of loan/advance alone, but is influenced by other bank performance indicators and also by the macroeconomic variables. In addition to explaining the trend in the movement of NPA, this research also explained the moderating and mediating role of various bank performance and macroeconomic indicators on incidence of NPA