KALLARACKAL, T. An Insight Into the Value Added Tax System Detailing Its Origins, Impact, Provisions and Regulations With Reference to India. Ushus Journal of Business Management, [S. l.], v. 3, n. 1, p. 19-29, 2021. DOI: 10.12725/ujbm.4.2. Disponível em: https://journals.christuniversity.in/index.php/ushus/article/view/1333. Acesso em: 30 apr. 2024.