Page 142 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV 8. izxfr'khy dj iz.kkyh ,slh iz.kkyh gS ftlesa vk; dh o`f¼ osQ lkFk gh dj&nj esa Hkh D;k gks tkrh
gS\
(v) ßkl (c) leku jgrk gS
(l) o`f¼ (n) vleku jgrk gSA
9. fof'k"V djksa dks ,df=kr djuk D;k gksrk gS\

(v) vklku (c) eqf'dy
(l) ykHknk;d (n) lqfo/ktudA
10. cgqdj iz.kkyh ls ljdkj dks vko';drkuqlkj D;k izkIr gksrh gS\
(v) vk; (c) O;;
(l) uqdlku (n) buesa ls dksbZ ughaA

13-6 Hkkjr esa ewY; o£/r dj vkSj la'kksf/r ewY; o£/r dj
(Value Added Tax (VAT) and Modified Value Added Tax (Modvat)
In India)

ifjp;µewY; o£/r dj (VAT)] foØ; dj osQ fodYi osQ :i esa ykxw fd;k x;k gS lcls igys 1954 esa
bls Úkal esa ykxw fd;k x;k tgk¡ fu;kZr oLrqvksaa dks NksM+dj fofHkUu oLrqvksa ij vyx&vyx nj ls ewY; o£/r
dj yxk;k x;kA Úkal osQ vfrfjDr ;wjksi osQ lk>k cktkj osQ vU; ns'kkas esa Hkh ykxw fd;k x;kA ;g dj ykxw
gksus osQ igys ;wjksi osQ ns'kksa esa fcØh dj gj ysu&nsu osQ lkSns ij yxrk Fkk] iQyLo:i oLrq dh dher esa cgqr
o`f¼ gks tkrh Fkh] vr% ;g fu.kZ; fy;k x;k fd izR;sd voLFkk esa lEiw.kZ ewY; ij dj u ysdj osQoy c<+s
gq, ewY; ij gh dj fy;k tk;s] blls oLrqvksa osQ ewY; esa de o`f¼ gksxh rFkk miHkksDRkkvksa dks YkkHk gksxkA bls
gh ewY; o£/r dj dgrs gSA 1973 esa bls vesfjdk esa Hkh ykxw fd;k x;kA

13-6-1 oSV dh ifjHkk"kk (Definition of VAT)
ewY; o£/r (VAT)] ,d ,slh dj iz.kkyh gS ftlosQ vuqlkj dj (Tax) osQoy mRiknu izfØ;k esa dh xbZ ewY;
o`f¼ ij gh yx;k tkrk gSA ;g ewY; o`f¼ mRiknd o fooszQrk }kjk dh tkrh gSA
Jh ,y- osQ- >k lfefr osQ vuqlkj] ¶ewY; o£/r dj O;kid :i ls leLr oLrqvksa ,oa lsokvksa ij ,d
dj gS ftlesa fu;kZr oLrqvksa ,oa 'kkldh; lsokvksa dks i`Fko~Q dj fn;k tkrk gSA ;g dj izR;sd Lrj ij
O;olk; dh ewY; o`f¼ ij tksM+k tkrk gSA vr% bls ewY; o£/r dj dgrs gSaA¸ ewY; o`f¼ ls rkRi;Z ml
jkf'k ls gS tks mRiknu osQ oqQy ewY; esa ls Ø; fd, x, HkkSfrd lk/uksa dk ewY; ?kVkdj izkIr fd;k tkrk gSA
bl n`f"V ls O;kikjh }kjk dj] oLrq osQ oqQy ewY; ij ugha] oju~ ml jkf'k ij fn;k tkrk gS ftldh o`f¼ dh
xbZ gSA bls 'kq¼ ewY; (Net Value) dgk tk ldrk gSA lw=k :i esa bls fuEu izdkj ls O;Dr fd;k tk ldrk
gSµ

uksV~l o£/r ewY; ¾ oLrq dk oqQy ewY; µ Ø; dh x;h dPph lkexzh ,oa vU; lkexzh dk ewY;

mi;qZDr esa tks dj o£/r ewY; esa yxk;k tkrk gS] mls gh ewY; o£/r dj dgrs gSaA bls ge ,d ljy mnkgj.k
nsdj izLrqr djsaxsµcktkj esa tks Mcy jksVh fcdrh gSa] og xsagq osQ eSns ls rS;kj dh tkrh gSaµblosQ cuus dh rhu
voLFkk,¡ gSaµxsgw¡] xsgw¡ ls eSnk rS;kj djuk vkSj fiQj bls xwaFkdj ,oa lsaddj Mcy jksVh rS;kj djukA vxj igys
xsgw¡ ij dj yxs] mlosQ ckn eSns ij vkSj fiQj Mcy jksVh ij rks rhu ckj dj osQ Åij dj yxsxk vkSj Mcy

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136 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY