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Report No. 61

4.2. The resulting complexity.-

There is, thus, no doubt that section 9(2) necessitates a complicated study1, involving:-

(i) the Central Act,

(ii) the State Act,

(iii) the rules under the Central Act, and

(iv) the rules under the State Act.2

1. Para. 4.1, supra.

2. Cf. the discussion in C.S.T. v. Kantilal Mohanlal, (1967) 19 STC 377 (MP).

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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