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Report No. 61

6.11. Constitutional position.-

The present constitutional position is clear. The legislative power to deal with the disposition of amounts collected illegally as sales tax is not relatable to the taxing power of the States,1 and it would seem that this power can be derived only from the residuary legislative power, which vests in the Union.

1. See decisions cited in paras. 6.1 to 6.5, supra.

(c) Proper course

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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