Vol. 12 No. 1: April 2017
India is already one of world’s fastest growing major economies. Finance Minister, with much hope, comments that it will restore efficiency and growth by creating a common market of 1.3 billion consumers, a population greater than the US, Europe, Brazil, Maxico and Japan combined. Manufacturing states initially suffer as the extra revenue is generated in more populous consuming states. There are also some sectors untouched by the new tax including alcohal and real estate. Now, we have entered in another UGC approved journals era in India. Journal of Commerce & Trade is UGC approved journal bearing No. 48687. This is 23rd issue. 12th year of publication has been started. The success of our every effort is due to active support of our editorial, review and administrative team and the authors.