Report No. 61
Point 12-Central Sales Tax Act To Be Self-Contained
As regards the entire Central Sales Tax Act, the recommendation is that the Act should be self-contained. The specific amendments suggested above1 should, of course, be undertaken, as an urgent measure. But, as a long term measure, it is desirable to make the Act self-contained, in respect of matters for which section 9(2), at present provides2.
1. Points 10 and 11, supra.
2. See also point 10, supra.
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