000			00317nam a2200145Ia 4500
008			220421s9999||||xx |||||||||||||| ||und||
020			_c310
040			_aET
100			_aEOBERT T. G RAYER
245		0	_aVALUE ADDED TAX
260			_bINDIAN TAX FOUN. _aNEW DELHI
300			_a31
500			_a19880
942			_cBK
999			_c26099 _d26099