Statements (14)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Central_Board_of_Direct_Taxes
|
| gptkbp:appliesTo |
gptkb:India
|
| https://www.w3.org/2000/01/rdf-schema#label |
Expenditure Tax
|
| gptkbp:introducedIn |
1957
|
| gptkbp:leviedBy |
certain expenditures incurred by individuals
expenditure incurred in hotels expenditure incurred in restaurants |
| gptkbp:purpose |
to tax luxury expenditures
|
| gptkbp:repealedBy |
gptkb:Expenditure-tax_(Abolition)_Act,_1987
1987 |
| gptkbp:bfsParent |
gptkb:Nicky_Kaldor
gptkb:Nicholas_Kaldor |
| gptkbp:bfsLayer |
6
|