Report No. 61

7.4. Suggestion referred to.-

We understand, however, that States have, in view of certain judgments1-2, urged3 that there should be a provision in the Central Sales Tax Act for setting up check-posts. We, therefore, proceed to a discussion of the case law.

1. Judgment reported in 27 STC 1 and 27 STC 4 (SC).

2. See paras. 7.7 and 7.10, infra.

3. Notes in the Ministry of Finance.