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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.

[Chapter 4]







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