Cases decided by the Supreme Court after the Amendment of 1956 | Section 5 of the Central Sales Tax Act, 1956 - Taxation by the States of Sales in the Course of Import | Law Commission of India Reports | Law Library

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Report No. 30

72. Cases decided by the Supreme Court after the Amendment of 1956.-

We shall now consider decisions of the Supreme Court after the constitutional amendment of 1956. We shall take up the important cases first 1, (being cases relied upon in Khosla's case ) and next deal with other cases 2.

1. Paras. 73 to 82, infra.

2. Paras. 83 to 107, infra.

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

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