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Report No. 61

Section 9(2)-legislation By Reference

4.3. Legislation by reference.-

Section 9(2) is, thus, an example of the familiar device of legislation by a reference. Because of the adoption of this device, however, a few problems as to the precise effect of the sub-section have arisen. We shall discuss these problems one by one.

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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