Volume 12 | Issue 8 |

 Abstract

The introduction of Goods and Services Tax (GST) is a milestone in the field of indirect tax reforms in India. By merging a large number of Central and State taxes into a single tax, GST is expected to significantly ease double taxation and make taxation overall easy for the industries. At the end customer, the most beneficial will be in the reduction in the overall tax burden on goods and services. GST also involves make Indian products most competitive in the domestic and international markets. Though there are certain difficulties in understanding GST, it is clear that GST can enhance the transparency and uniformity might boost up the Indian Economy from all sectors. The withdrawal or reducing GST on Agricultural products and utensils may definitely beneficial for the agriculture sector. The largest contributor to India's GDP overall is the agriculture and allied industries are approximately 16% of India's GDP is covered. Hence, in the present paper it is being discussed the various disciplines of GST on Agriculture sector and its impact in detail.

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 Keywords

Goods and Services Tax, Agriculture

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Abstract: Jim Corbett's trilogy comprising Man-Eaters of Kumaon, The Man-Eating Leopard of Rudraprayag and The Temple Tiger and More Man-Eaters of Kumaon is endowed with a poetic narrative which is not merely an ornamental indulgence but an integral part of his strategy of story-telling. This narrative reflects the aesthetic sensibility of the narrator-protagonist which is highly attuned to the sights, smells, colours and contours of nature. The magical concoction of sounds, sights and smells is unforgettable. Corbett's preoccupation with colours is quite evident here. In his poetic mood, Corbett moves quite close to the nineteenth century romantic poets. The richly suggestive, poetic narrative employed by Corbett is complemented by a philosophical narrative which is embedded in his stoicism and humanitarianism. Corbett's stoic resistance to pain and personal hardships and his near-obsessive concern for the well-being of the poor hill folk spring from his philosophical moorings about the harsh conditions which seem to control the life of the individual as well as the community. The philosophical narrative accomplishes a dual task--it leads to a beneficial inward journey into the dark recesses of his mind and helps him rationalize the terrifying feeling of primal fear which, in turn, fortifies his optimistic spirit of sportsmanship; simultaneously his humbling insight into the phenomenon of human suffering and the complex working of fate and death provides the moral basis for his abiding humanitarianism.

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poetic narrative, aesthetic sensibility, stoicism, humanitarianism, sportsmanship

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The Indian Auto industry became one of the largest sectors in the world. It was the 7th largest manufacturer of commercial vehicles in 2017.Indian automobile industry comprises of different sub-sectors, where auto car sector plays an important role towards Indian GDP and employment opportunities. This paper measures the financial performance of auto car industry for the period of 2013-2022.The purpose of this study is to evaluate and compare the financial performance among the selected companies to understand their business efficiencies.

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 Keywords

Financial performance, Auto car sector, Ratio, Descriptive statistics, C87, D57, E37, G17, M41

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Pneumonia is an infection that causes inflammation in one or both of the lungs. It causes the air sacs, or alveoli, of the lungs to fill up with fluid or pus. Pneumonia poses significant health risks, notably in India, where it contributes to 23% of the global burden with high mortality rates. As the diagnosis of pneumonia depends on skilled radiologists reading chest x-ray, delay in diagnosis, particularly in distant places, impede prompt treatment. The effectiveness of deep learning, in particular Convolutional Neural Networks (CNNs), in automating pneumonia detection is examined in this article. Through transfer learning we investigate pre-trained models such as VGG16, ResNet-50V2, InceptionV3, MobileNetV2, and Dense Net as feature extractors to improve the performance of the CNN architectures. Through experimentation and training on Chest X-ray dataset, the optimal CNN model for pneumonia diagnosis can be found by accurately classifying lung X-rays as normal or pneumonia infected .

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Pneumonia, Chest X-ray, Transfer Learning, Convolutional Neural Networks (CNNs), VGG16, ResNet-50V2, InceptionV3, MobileNetV2, Dense Net.

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Creative Commons Attribution 4.0 and The Open Definition

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The small intestine is exposed to Malachite green (MG), a synthetic dye, commonly restricted to use as food colorant mainly through MG colored foods and vegetables. MG possesses toxicity and it is used as insecticides in aquatic system. So, on consumption of MG, it might exert its toxicity and impair the functioning of human health. However, the toxic effect of MG, especially on the motor function of duodenal visceral smooth muscle, has not been studied till date. Thus, the aim of the study was to investigate the potential toxic effects of MG on duodenal visceral smooth muscle (dVSM) contraction ex vivo in rat model. The results showed that duodenal motility was significantly decreased when duodenal segments were exposed to MG in a dose-dependent manner. In addition, we demonstrated a significant counteraction of the inhibition of the contractions of the dVSM induced by MG in L-NAME and Methylene Blue pre-treated duodenal preparations in order to examine the involvement of inhibitory nitrergic myenteric efferents in the MG induced contractile activity of the dVSM. Therefore, it can be suggested that MG inhibits the contractions smooth muscles of the duodenal viscera, probably by increasing the activity of intrinsic myenteric nitrergic efferents through NO-mediated sGC signaling pathway.

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Malachite green, duodenal visceral smooth muscle, nitrergic myenteric efferents, L-NAME, MB

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Abstract: Women entrepreneurs play a crucial role in economic development. The paper synthesizes findings on the economic contributions of women entrepreneurs, the challenges they face, and the policies that can foster their growth. The review highlights the impact of women-led businesses on job creation, poverty alleviation, and innovation. It also discusses the social and cultural barriers that impede women entrepreneurs and suggests policy interventions to promote gender equality in entrepreneurship. By understanding these dynamics, policymakers and stakeholders can better support women entrepreneurs, driving inclusive and sustainable economic development.

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Keywords: Women entrepreneurs, economic development, gender equality, job creation, poverty alleviation, innovation, entrepreneurship challenges, policy interventions.

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The stability theorem, together with the existence and uniqueness of fixed points for fuzzy metric space are presented in this study, Using the notation of expansive map.

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Fixed Point (FP), Fuzzy Metric Space (FMS), Stability

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Creative Commons Attribution 4.0 and The Open Definition

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Azo dye compounds are derivatives of diazine, in which both hydrogens are substituted with hydrocarbyl groups.The disposal of these compounds are difficult and also they are hazardous. Apart from Azo dye, Osazone is another compound which is prepared by undergraduate students as a part of their academics.When it comes to Osazone it contains chemicals like phenylhydrazine which show toxic effects on blood cells and they induce Anemia decrease in RBCs, Haemoglobin and Haematocrit. The present studies focus on decolourisation and reduction of hazardous nature of Azo dye and Osazone. In order to carry out this project expired Hydrogen Peroxide (H2O2) (from Chemistry labs), Lemon juice and Vinegar are used as they have high bleaching properties and they are easily available, cost effective. According to the findings, hydrogen peroxide had the strongest bleaching property of the three.

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Azo dye, Osazone, Hydrogen Peroxide, bleaching property.

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Creative Commons Attribution 4.0 and The Open Definition

 Abstract

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Creative Commons Attribution 4.0 and The Open Definition

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Evasion of tax generates a parallel economy working against the national interest. Naturally stringent laws against the same became necessary. For imposing penalty "mens rea" was considered necessary and discretion in imposing the same was conferred on the authorities. As time advanced, the element of "mens rea" in imposing penalties against tax evasion is often taken away. The role of discretion on the part of authorities in imposing penalties has become less and less. For example, the main penalty provisions in the Central Goods and Service Tax Act, 2017 do not invest the authority imposing penalty with discretion and the power to consider mens rea. The authority is bound to impose penalty in the given situation. The reason for such harsh law without conferring discretion is the severe nature of the acts or omissions committed by the assessee. The Legislature therefore imposes deterrent laws. However, the operation of such provisions sometimes leads to patent injustice. In the course of working of such penalty provisions, even innocent and bona fide persons are trapped in the net of penalties. Even if there is no guilty intention or mens rea on the part of the assessee, the authorities are forced to levy the mandatory penalties. The view that the discretionary powers of the authorities in imposing penalties should be taken away is unrealistic. This paper briefly analyses the lack of discretion and absence of mens rea in imposing penalties invoking Sections 122 and 125 of the Central Goods and Service Tax Act, 2017.

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 Keywords

Penalty - GST Law - Mens rea - CGST Act

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Creative Commons Attribution 4.0 and The Open Definition