• Contains articles on reform of commodity taxes in India from various authorities of national and international repute.
• Includes abstracts of different Committees on the subject including Indirect Taxation Enquiry Committee (1978) and the Tax Reforms Committee (1991-93).
• Contributors from Delhi School of Economics, Indian Administrative Service, University of Delhi, London School of Economics, Institute of Economic Growth, European Bank of Reconstruction and Development, and National Institute of Pubic Finance and Policy, New Delhi.

Introduction: The Issues in Tax Reforms—Mahesh C Purohit and Vishnu Kanta Purohit / A Taxonomy of Value Added Tax—Mahesh C Purohit. / Tax Reforms Committee on VAT: A Critical Review—D. N. Dwivedi. / The Reforms of Indirect Taxes in India- Robin Burgess, Stephen Howes and Nicholas Stern. / Restructuring the Tax System in India—K. Sundram, V. Pundit, and B. Mukherjee / VAT and Fiscal Federalism—S. Gurumurthi. / Approach Towards State VAT—Mahesh C Purohit. / Post Script—An Agenda for Reform—Mahesh C Purohit. / Appendices: 
ü     Report of the Indirect Taxation Enquiry Committee
ü     Report of the Tax Reforms Committee
Index.
Tax Reforms Committee, Government of India, 1991-93.
 Indirect Taxation Enquiry Committee, Government of India, 1978.

Editors:
Mahesh C. Purohit
Vishnu K. Purohit

Contributions from:
Burgess, Robin—London School of Economics, London.
Dwivedi, D.N.—Institute of Economic Growth, Delhi.
Gurumurthi, S.—Indian Administrative Service, Tamil Nadu.
Howes. Stephen- London School of Economics, London.
Mukherji, B.-Delhi School of Economics, Delhi.
Pandit, V.- Delhi School of Economics, Delhi.
Purohit, Mahesh C.-National Inst of Public Finance. and Policy, New Delhi
Purohit, Vishnu Kanta-I. P. College, University of Delhi.
Stern, Nicholas- London School of Economics, London.
Sundram, K.- Delhi School of Economics, Delhi.