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Report No. 61

Chapter 4

Conflicting Decisions of The Courts as to The Central Sales Tax In Regard to The Scope of The Penal Provisions of That Act


4.1. The close relationship with State laws under section 9(2).-

In this Chapter we propose to deal with a provision of the Central Sales Tax Act of considerable importance. Briefly stated, section 9(2) of the Act imposes a duty, on the sales tax officers of the States, to assess and re-assess, and to collect and enforce payment of, the Central tax. It provides that they shall also have the same powers for this purpose as they have under the State Act. These two propositions are wound up by a general enactment to the effect that, for the above purposes, the specified provisions of the General Sales Tax laws of the State shall apply in relation to the Central tax. The broad effect of this provision is that, in relation to matters concerning the administration to the tax, the Central Sales Tax Act is not self-contained. In order to ascertain the precise legal provision applicable on a point of administration, one has to consult the State law. Moreover, many of the provisions of State Sales tax law are to be ascertained from the rules made under the State law. This position, of course, is not an accident, but is deliberate.

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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