Excise duty is an important tax collected on goods produced within a country, like alcohol, fuel, and tobacco. In Chhattisgarh, this tax contributes significantly to the state's income and is used to fund welfare projects, infrastructure, and public services. This study explores how excise duty influences Chhattisgarh’s economic development. Using data from 2015–2023, it analyzes trends, challenges, and potential improvements in tax policies. The research highlights that while excise duty is critical for economic growth, there is a need to address challenges like smuggling and inefficient policies
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