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Report No. 61

1D.7. Amendment of Constitution not needed.-

We do not think that it would be appropriate to amend the Constitution for this purpose. The number of such clubs and associations would not be very large. Moreover, taxation of such transactions might discourage the co-operative movement.

1D.8. Unincorporated associations exist in various arrangements. Unincorporated associations exist in a "myriad of structural arrangements."1 As a general proposition, each is liable for the activities of its members when the activity has been authorised, supported, or ratified by the association.

1. American Law Institute-Study of the Division of Jurisdiction between State and Federal Courts, p. 74 (Proposed Final Draft No. 1, 1965), cited in Note on Unincorporated Associations, (1965) 75 Yale p 138.

1D.9. No evasion.-

It should be also noted that there can be no serious question of evasion in such cases. A member really takes his own goods.

1D.10. We, therefore, do not recommend any change.



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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