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Report No. 61

3.27. Section 5 of the Central Sales Tax Act, 1956 implemented the law enunciated in the Travancore-Cochin case.-

Section 5 of the Central Sates Tax Act, which was enacted in implementation of the majority view in the 2nd Report of the Law Commission, was also intended to implement the law enunciated by the majority of the Court in the Travancore-Cochin cases. As observed by Shah, J.1, in a later case2, the Act gave legislative recognition to the view of the Supreme Court in the two Travancore-Cochin cases. This aspect of the matter was also adverted to in the 30th Report of the Law Commission.

1. See 30th Report of the Law Commission, para. 121.

2. Bon Gorm Nilgiri Plantation Co. v. Sales Tax Officer, AIR 1968 SC 1752 (1755).



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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