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Report No. 61

4.14. Three types of provisions in section 9(2).-

It may, in this connection, be noted that section 9(2) makes three types of provisions.1 In the first place, it imposes certain duties on the officers acting under the general Sales Tax law of the particular State, by requiring them to assess, re-assess, collect and enforce payment etc. of the tax or penalty under the Central Act, as if the tax or penalty under the Central under the Central Act, as if the tax or penalty were leviable under the State Act. Secondly, for this purpose it confers certain powers on the officers of the States in relation to the tax or penalty. Here again, there is a reference to the general Sales Tax of the State. Thirdly, it contains a general provision stating that the specified provisions of the general Sales Tax law of the State shall apply "accordingly". Each of these provision of section 9(2) refers to the "general sales tax law" of the State.2

If subsequent amendments of the various State laws are not attracted for the purposes of section 9(2) of the Central Act, then the position becomes unworkable, because it is always difficult to apply, for the purposes of the Central Act, a State Law (which has been amended), without the amendment. Psychologically, there would be a difficulty in doing so, on the part of the officer concerned. Moreover, it is common experience that after some time it is not easy to get copies of the State law as it stood in 1956-which is the year of enactment of the Central Act.

1. Paras. 4.5 and 4.5B, supra.

2. For definition of "general sales tax law", see section 2(i).

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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