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).