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Report No. 30

131. Policy matters not dealt with.-

It is, no doubt, true that the object of conferring a power on Parliament to lay down the principles for determining when a sale takes place in the course of import, etc., was to enable Parliament to deal with developments from time to time on the subject.1-2-3. It is, thus, permissible to bring about a suitable modification of the existing position in such manner as may be legally appropriate. That, however, is a matter involving several considerations, legal as well as others. With matters of policy, we do not profess to deal.

1. Cf. Taxation Enquiry Commission Report, (1953-54), Vol. 3, pp. 58-59, para. 20.

2. See para. 22, supra.

3. See the Statement of Objects and Reasons to the Constitution (Tenth Amendment) Bill 1956, dated 30th April, 1956.



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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