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.