Provisions of direct tax laws considered | 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 | Law Commission of India Reports | Law Library

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Report No. 61

5.7. Provisions of direct tax laws considered.-

We shall now examine-(i) such provisions of the laws relating to direct taxes as are suitable for sales tax laws; and (ii) such of the amendments recommended in the Commission's Report on Social and Economic offences1 as were intended for direct tax laws provided they are suitable for adoption in sales tax laws.

1. 47th Report of the Law Commission.

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