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Report No. 61

8.5. Recommendations to define "crossing the customs frontiers".-

It would, therefore, be convenient from the practical point of view-and theoretically unobjectionable-if the expression "crossing the customs frontiers" is defined, for the purpose of the Central Sales Tax Act, in the following terms1-2:-

"(aa) 'crossing the customs frontiers' means crossing the limits of a customs station3 established by or under the authority of the Central Government for the purpose of the Customs Act, 1962, and its grammatical variations and cognate expressions shall be construed accordingly."

1. To be inserted as section 2(aa) in the Central Sales Tax Act, 1956.

2. This is not intended to be a precise draft.

3. No definition of "Customs barriers" could be discovered in the Customs Act. See para. We recommend an amendment of section 2 of the Central Sales Tax Act, accordingly.

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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