ACKNOWLEDGEMENTS

The concerted effort of hundreds of people to produce a precious research thesis

goes barely unrecognized. I respectfully acknowledge my deepest gratitude to all
those who patronized me in silence.

This research which stared as a mere thought after introduction of VAT Law in
Various states of India and with the Heavenly Blessings of the Almighty and the
constant and superlative guidance of my supervisor Dr. R K Agarwal who is not only
a true scholar and a teacher par excellence but also a good human being.

The Head of the Department of ABST Prof. M. L. Sharma always kept my spirits
high. I am also thankful to the office staff of Deptt. Of ABST , Research Section and
Central Liabrary Staff, UOR Jaipur for their cooperation.

My sincere thanks goes to My Guru CA B. P. MundraPartner B P mundra& Co.

Chartered Accountants , Jaipur, CA. R C Sharma,Chairman Vidyasagor Institute
Jaipur &Dr. Vijay Bhardwas( Jaipur ), without their expert advice and motivation,
this research could not have been possible.

This memorable Journey would have been reached its final Destination without the
spiritual Support of DR. A K Sharma , Associate Professor , Dept. of BADM &Dr. V
K Gupta , Associate professor, Dept. of EAFM , University of Rajasthan, Jaipur &
DR. SatishHanda( Jaipur ).

I am also grateful to My Grand Parents MahantDamodar Das &Manphoolidevi , My

parents SHRI.GopiBallabh Sharma &Sushiladevi, My younger sisters Dimple &
Swati for their constant support, moral boosting and for motivating me to complete
the research work.

My parents in LawShri R S Sharma (Retired Bank manager Central Bank of India)

Educationalist Mr. Shashi Kant Bohra Director SMS School, Bansur (Alwar )
and Mrs. MeenaBohra were always generous enough to provide me with the warm
and pedant parental cover , their unending love can be felt even today.

My Special Thanks to My Wife DR.Namita Sharma, Assistant Professor , Dept. of

History, Biyani girls college, Jaipur who stood by me in the thick and thin and lived
the dream with me which has actualized now. It would have been difficult for me
without he inspiration and moral support..

A special mention needs to be made of my lovely little daughter AVISHI , who

cheered me all along.

CA. AMIT KUMAR KHANDAL