The following booklet is titled “Central Sales Tax Amendments” was published on 20,May,2002 and was authored by N.C Mehta. The text begins by explaining how the tax system and related finances work and who bears the taxes. The author elaborates on the history of various Finance Acts and their amendments so far. Mehta also brings in light the property rights and notable highlights in the history of texts in different Indian states and then adjoins all the legalities to the central taxation system. The author explains various sections of the said act by stating relevant empirical data and cases and explaining the power of the state in terms of commodities as well as deciding the rates of taxes. In the end, the author concludes by bringing in light the social factors and outcomes of these acts and the said amendments.