Introductory | 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 | Law Commission of India Reports | Law Library

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Report No. 61

Chapter 1B

Hire-Purchase Transactions

Introductory

1B.1. In this Chapter, we shall deal with the question of tax on hire-purchase transactions. Before dealing with the position regarding tax on such transactions, it is desirable to refer briefly to the nature of hire-purchase.

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

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