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Report No. 30

38. Developments after 1956.-

This finishes the survey of the constitutional and legislative developments on the subject. The developments after 1956 are mainly in the judicial field, and will be considered in detail at the appropriate place1.

1. See paras. 51 to 120, infra.

Section 5 of the Central Sales Tax Act, 1956 - Taxation by the States of Sales in the Course of Import Back

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