It is broadly based since it is applied to everyone in the society whether rich or poor .
Indirect tax is so called as it is paid indirectly by the final consumer of goods and services while paying for purchase of goods or for enjoying services .
tax is broadly based since tax is applied to everyone in the society whether rich or poor .
Indirect tax is so called as it is paid indirectly by the final consumer of goods and services while paying for purchase of goods or for enjoying services .