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Report No. 61

3.26. Law Commission's earlier Report (2nd Report).-

In the 2nd Report of the Law Commission, dealing with Parliamentary legislation relating to sales tax, the word 'occasion was used by the majority of the Commission while suggesting the propositions to which legal effect should be given. The Commission,1 (in its majority Report), after discussing the two Travancore-Cochin cases, came to the conclusion that the test of "occasioning" the movement used in these cases) particularly in the light of the majority judgment in the second Travancore case should be adopted. But, the Commission made it very clear that it was not giving a draft.

1. 2nd Report of the Law Commission on Parliamentary legislation, elating to sales tax, para. 10.

Certain Problems connected with Powers of the States to Levy a Tax on the Sale of Goods and with the Central Sales Tax Act, 1956 Back

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