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Report No. 30

5. Question referred to the Commission.-

Accordingly, the following question has been referred to us1-

"Since the provisions of section 5 of the Central Sales Tax Act incorporate verbatim the principles recommended by the Law Commission on the basis of the earlier Supreme Court judgments in Travancore-Cochin Cases, the Commission is requested to examine the matter further and consider whether they would "recommend any amendments of the Act, so as to exclude transactions of the type hereinbefore discussed from the purview of section 5 of the Central Sales Tax Act.".

1. Ministry of Law, Department of Legal Affairs, (Advice F Section), Note No. Nil, dated the 18th July, 1966, to the Law Commission.



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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