Sah, Binod, and Dhruba Lal Pandey. “VAT Elasticity on Nepalese Economy Without Agriculture”. Nepalese Journal of Management Research 3, no. 1 (August 24, 2023): 16–25. Accessed September 18, 2024. https://nepjol.info/index.php/njmgtres/article/view/57910.