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Report No. 61

10.5. No scope for devising suitable mechanism.-

We have given our careful consideration to the matter, but we do not think that any suitable mechanism could be devised in this regard as to Article 286.1 Whenever a difficulty arises as to the interpretation of words denoting goods declared as essential by section 14, (of the Central Sales Tax Act), the necessary amendment will have to be made in the form in which it was made2 with reference to 'coal'.3 There does not appear to be much scope for any other device.

1. Para. 10.1, supra.

2. The Central Sales Tax (Amendment) Act, 1972 (161 of 1972).

3. Para. 10.3, supra.

10.6. No change recommended.- Hence, no amendment is recommended on the above point.

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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