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Report No. 61

4.7. The view of the majority of High Courts bound to prevail.-

So far as this particular problem, namely, the applicability to the Central Act of subsequent amendments in the State Act is concerned, it would appear that the majority view1 is likely to prevail. In fact, practical considerations demand that such amendments should apply, because otherwise the whole scheme of the Central Sales Tax Act would be frustrated. It would be obvious that the Act is intended to be administered in combination with the State Act. Section 9(2) is, in fact, explicit on the point, when read with the definition of "general Sales Tax law."2 The same authorities as administer the State Act, are expected to administer the Central Act also. Any other interpretation would necessitate the preservation of each State Act, as it existed in 1956-which would become impossible in course of time.

1. Para. 4.5, supra.

2. Section 2(1), Central Sales Tax Act.



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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