Report No. 61
Establishment of Check-Posts for Preventing Evasion and Ensuring Better Collection of Taxes on The Sale of Goods
One of the questions which we have been asked to consider is the establishment of check-posts for preventing evasion and ensuring better collection of taxes on the sale of goods. We assume that 'check-posts', in this context, would be in the nature of barriers put up to ensure that in inter-State movement, goods do not escape the tax lawfully leviable. It appears that some obscurity exists as to legislative competence to provide for such check-posts. Because of this obscurity, our discussion will concentrate on legislative competence.