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Report No. 61

4.16. Recommendation for amendment of section 9(2) to insert date.-

As we have an apprehension that there is a reasonable possibility of section 9(2) being required to be construed as attracting only the unamended State law, we consider it advisable, and recommend that the last alternative1 indicated above should be carried out, as an urgent measure. Such an amendment would be harmless in any case, and would avoid any controversy or likelihood of attack on the constitutionality of this part of the section. As a long term measure, it will of course be desirable to make the Act self contained.2

1. Para. 4.15(c), supra.

2. See para. 4.15 (a), supra, and para. 4.28, infra.



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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