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Report No. 30

150. Appendices.-

Appendix I summarises certain decisions of High Courts which illustrate how the law has been understood and applied to various combinations of facts. Appendix 2 deals with the sales tax system in India.

J.L. Kapur, Chairman.

K.G. Datar,1 Member.

S.S. Dulat, Member.

T.K. Tope, Member.

Rama Prasad Mookerjee.2 Member.

1. Shri Datar has signed the Report subject to the note appended.

2. Shri Mookerjee has signed the Report subject to the note appended

P.M. Bakshi,
Joint Secretary and Legislative Counsel.

New Delhi,
Dated: 2nd February, 1967.

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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