Report No. 61
Summary of Conclusions and Recommendations
In this Chapter, we summarise our principal conclusions and recommendations.
Point 1-definition of "Customs Frontiers"
The expression "crossing the customs frontiers" should be defined (for the purpose of the Central Sales Tax Act), as meaning crossing the limits of a customs station established by or under the authority of the Central Government for the purposes of the Customs Act, 1962, and its grammatical variations and cognate expressions should be construed accordingly.