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Report No. 61

3.64. Direct cause nearest to legislative intention in section 5.-

Of the various kinds of "causes" discussed above, we think that the one nearest to the legislative intention in section 5 of the Central Sales Tax Act is the direct or immediate cause1. Even that is somewhat wider than what was intended. The word "occasion" was really used in the sense of a sale which itself constitutes the import.

1. Cf. para. 3.30, supra.



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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