Who coined good & simple tax?

In his address at the Central Hall of Parliament on Friday to mark the launch of the goods and services tax (GST), Prime Minister Narendra Modi delivered a catchy phrase to describe the indirect taxes reform initiative. He described GST as the good and simple tax. A few minutes later the audio-visual presentation made at the roll-out function also described GST as the good and simple tax. Who coined this catchy phrase for GST? It turns out that well-known tax expert Satya Poddar used this phrase to reiterate what GST must stand for. And he did so in one of