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GST vs. Income Tax: The Reform India Missed

When the Goods and Services Tax (GST) was rolled out, it was hailed as India’s most ambitious tax reform—one nation, one tax, one market. Over time, the GST Council has spent countless hours framing next-generation reforms: rate rationalisation, compliance tweaks, e-invoicing, and faceless scrutiny. Each step is aimed at plugging loopholes and widening the tax net. But amid this relentless tinkering, a larger question has gone unasked: why do we still carry the burden of dual taxation—GST and income tax—on the same economic activity? The Tax Chain in Action Take a simple supply chain. A manufacturer produces a product for ₹5 (all costs included) and sells it to a stockist for ₹7. The stockist sells it to a retailer for ₹9. The retailer sells it to the consumer for ₹11. Each makes a profit of ₹2. The combined profit in the chain is ₹6. At 30% income tax, the government would collect ₹1.80—provided every transaction is disclosed. If one player hides the deal or shifts to cash, the govern...
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Is MongoDB a Technological Upgrade Over SQL Server in ASP.NET MVC?

In the rapidly changing world of web development, the allure of new technologies is substantial, especially when buzzwords like "NoSQL" and "scalability" are mentioned. A common consideration for developers is replacing SQL Server with MongoDB in their ASP.NET MVC applications. But is this really an upgrade, or are we complicating our projects in the name of modernity? Let’s explore this further. The Appeal of MongoDB MongoDB, a widely used NoSQL database, is often praised for its: - Schema-less design : Offers flexibility in adapting data structures. - Document-based storage : Stores JSON-like objects that easily map to application models. - Horizontal scalability : Capable of handling large, distributed datasets effectively. - Cloud-first tools : Solutions like MongoDB Atlas simplify setup, monitoring, and scaling. MongoDB may be a good option for fast-moving startups or applications with evolving data structures, such as content management systems, event logging,...
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Thesis on blending of Aggregates for Bituminous Mix Design without conducting individual gradation

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  Introduction Bituminous mixes like Bituminous Macadam (BM), Dense Bituminous Macadam (DBM), and Bituminous Concrete (BC) require precise gradation of aggregates to ensure the pavement's durability, strength, and workability. This thesis explains the method used to calculate the proportions of aggregates for each mix type, incorporating theoretical and actual retained weights for 6mm and dust. Additionally, adjustments for 6mm and dust for BM, BC, and DBM are discussed to highlight their role in achieving better gradation control. Objectives To explain the methodology for calculating theoretical and actual retained weights for BM, DBM, and BC. To present the rationale for adjustments in 6mm and dust amounts for BM, BC, and DBM. To provide a clear understanding of how the final proportions of aggregates are derived. Data Layout and Structure There are two tables for BM, DBM, and BC. Left-Side Tables: These tables display theoretical retained weights calculated using the passing per...
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Location: India
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