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Report No. 61

1D.6. General observations.-

The broad general principle which constitutes a common feature of these transactions, is the absence of a transfer of property. It would appear that these transactions are not 'sale', because there is no transfer of property.

1D.6A. This, then, is the present position. The question now to be considered is, whether it is desirable that the taxability of such transactions should be provided for by expanding the concept of "sale" for the purpose of the legislative power of the States,-a result which can be achieved only by amending the Constitution.

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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