The following booklet titled, “Vat & Some Other Indirect Taxes” was authored by P. C. Randeria. Published in 1977, the booklet is divided into three sections; with each section offering an insight into the three intricate systems of indirect taxation, namely, Value Added Tax (VAT), central excise and octroi. The first section of the booklet is derived from a paper presented at a “Workshop on Indirect Taxation” arranged by the Bombay Chamber of Commerce & Industry, on 20th October 1976. In this section, the author offers the readers some historical background regarding the inception and usage of VAT, followed by its definitions and the drawbacks of this taxation system in the context of India. The author remarks upon the simplicity of VAT in theory, while pointing out that this simplicity rarely translates into reality during the administration of the tax. In the second section, derived from the report of the Central Excise Reorganisation Committee, 1963, the author expands on the role of the central excise as an important instrument of economic policy. And in the last section, which includes excerpts from, “Interim Report of the Road Transport Taxation Enquiry Committee on Octroi and other checkposts” the author concludes by defining Octroi and highlighting the bottlenecks caused by it, leading to the obstruction of free economic activity in the country.