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Report No. 61

Chapter 12

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.

[Chapter 8]

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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