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Report No. 61

7.2. Legislative entries.-

The power of the Union to levy inter-State sales tax is primarily derived from Union List, entry 92A under which (so far as is material) a law can be made imposing a tax on inter-State sale or purpose of goods. Now, it is well-settled1 that the legislative entries in the Constitution must be given the widest possible interpretation and the Legislature is competent to enact provisions to check the evasion of tax2. The amplitude of the legislative power in relation to measures for enforcement3 is well-established.

1. Board of Revenue v. R.S. Thayer, AIR 1968 SC 59 (64): (1968) 1 SCR 148: 20 STC 453: 66 ITR 664.

2. See 49th Report of the Law Commission, paras. 13 to 19 (cases reviewed).

3. (a) Ravinchandra v. C.I.T., (1954) 26 ITR 758: (1955) 1 SCR 829. (b) Balaji v. I.T.O., (1962) 2 SCR 983: 43 ITR 393.

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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