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Report No. 61

7.9. Constitutional amendment not appropriate.-

We do not think that this position can be appropriately altered by a constitutional amendment. Nor do we think that the view taken by the Supreme Court departs from the view that it has taken regarding corresponding provisions in the legislation dealing with direct taxes. In fact, most of the judicial decisions relating to the corresponding provisions in the Income-tax Act are referred to in the judgment of the Supreme Court itself. We are mentioning this because a belief prevails in some quarters that the position is different under the Income-tax Act.

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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