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Report No. 30

56. Cases decided before 1956.-

The Supreme Court has considered the extent of the ban under Article 286 in several cases. We shall first discuss the cases decided before the Amendment of 1956. Of these, the two earlier ones, deal with import and export sales, and interpret the phrase sales "in the course of" import and export.



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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