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Report No. 30

51. Decision on amended Article 286 and on the Act of 1956.-

The amended Article 286 and the Central Sales Tax Act, 1956 have been discussed and interpreted by the Supreme Court in some decisions, which we shall discuss presently. Of these, the most important ones are Tata Iron & Steel Co. v. S.R. Sarkar, (1961) 1 SCR 379: AIR 1961 SC 65 (71, 72): 11 STC 655.; Cement Marketing Co. of India v. State of Mysore, (1963) 3 SCR 777: AIR 1963 SC 980: 14 STC 175.; State Trading Corporation of India v. State of Mysore, (1963) 3 SCR 792: AIR 1963 SC 548: 14 STC 188: (1963) 2 SCJ 131.; Singareni Collieries Co. v. Commissioner of Commercial Taxes, Hyderabad, AIR 1966 SC 563: 17 STC 197..

There are some other decisions also, which also will be briefly discussed later.

Before we proceed to discuss the cases, we would like to deal in brief with the object of the constitutional provisions.



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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