S. Sandilya was happy with the overall tax but not with the hike in excise duty on SUVs.



"Overall tax rates not having gone up ... is very good. However, on the SUVs, he increased excise duty, saying they occupy more parking spaces, which is totally surprising. We need to find out how it affects the overall sales. It was one area where growth was significant and yes, this will have an impact,” he said.



"Also on imported vehicles, he increased the customs duty which is expected,” he added.