Report No. 61

Conclusion

4.28. Whole Act should be self-contained.-

In fact, as regards the whole Central Sales Tax Act, we may suggest that the Act should be self-contained. The specific amendments suggested above should,1 of course, be undertaken, as an urgent measure, but, as a long term measure, it is desirable to make the Act self-contained, in respect of matters2 for which section 9(2) at present provides.

1. Paras. 4.16, 41.8, 4.27, supra.

2. Cf. para. 4.16, supra read with 4.15(C).