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Report No. 61

Section 9(2)-the Constitutional Position

4.9. Constitutional position considered.-

So much as regards the question of construction of the language of section 9(2). What is a matter of more consequence is the question of constitutionality of the provisions of the section. In this context, we have to refer to a Madras case1, where the High Court observed:-

"In fact, for the Central Legislature to adopt a State law not only as it exists at the time but also as it may exist in future, including amendments made from time to time, will amount to abdication of its legislative functions2. This is because, if the Central Legislature purports to adopt a State law to be made in future by way, of an amendment, the Central Legislature would have had no occasion to apply its own mind in making the law."

These observations raise an important constitutional question.

1. D.H. Shah & Co. v. State of Madras, 1967 STC 146 (149) (Mad): (1967) 2 MU 261.

2. Emphasis supplied.



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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