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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.

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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