Report No. 61

Intro.-2. Scope of the Report.- This Report, thus, deals with certain problems connected with-

(a) power of the States to levy a tax on the sale of goods;

(b) the Central Sales Tax Act, 1956.

Neither the entire subject of Sales tax, nor the whole field of the power referred to above, is intended to be covered in this Report. Nor will the Report cover the whole of the Central Sales Tax Act. It is confined to certain specific problems.