Report No. 61

1.9. Should the scope of "sale be widened"?-

This, in brief, is the meaning given to the expression "sale of goods", (a) with reference to the constitutional competence of the State Legislatures to levy a tax thereon and (b) in the Central Sales Tax Act.

The question that now falls to be considered is:-

Is it desirable to extend the scope of taxability under the head of 'tax on the sale or purchase of goods'? The question has several branches. Each of them requires full discussion.