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Report No. 61

1C.6. Recommendation to cover sales of controlled commodities.-

It appears to us that the very fact that an elaborate analysis has to be undertaken whenever a question arises whether or not the choice left is adequate, shows that there is need for clarifying the scope of the constitutional power in this regard. We are of the view that the fact that the consensual element is lacking in some respects, does not necessarily make it unjustifiable to tax them by extending the definition of sale. There is no doubt that for a long time, controls over the transfer of goods of one class or another will be an unavoidable feature of our economy. A realistic view should, therefore, be taken. Subject to the control imposed by law, these transactions result in transfer of goods for price, and should be taxable.

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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