Basic General Knowledge
Theory of Idealism was expounded by George Hegal, Bishop George and Berkeley According to this

all knowledge is derived from sensory experience, by observing and experimenting
mathli is an illusion and that the only reality that which exists mentally
good was pleasure and that evil was pain
base of knowledge is sense-experience, that is, observations governed by scientific principles

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Basic General Knowledge
Modvat is

modified value added
All of these
a term used in excise which is a new scheme of indirect taxes
scheme which allows a manufacturer to claim instant reimbursement of the excise duty paid on the raw

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