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Report No. 61

3.68. Two propositions which will have to be given effect to.-

In view of what is stated above, we recommend an amendment of the Central Sales Tax Act which will give effect to the following propositions1-

(1) A purchase of goods made by an exporter from a local seller for the purpose of exporting them in order to implement a contract of sale with a foreign buyer, shall not be deemed to be a purchase which has occasioned the export, even if it be a term of the contract of purchase that the goods shall be exported, and even if, pursuant to such contract, the goods are exported and even if the goods would not have been exported but for the aforesaid term of contract.

(2) A sale of goods made by an importer to a local buyer in order to implement a contract of sale with the local buyer, shall not be deemed to be a sale which has occasioned the import, even if it be a term of the contract of sale that the goods shall be imported, and even if, pursuant to such contract, the goods are imported and even if the goods would not have been imported but for the aforesaid term of contract.

1. This is not a draft.



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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