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Report No. 61

2.2. Consignment transfers.-

It has been state1 that difficulties exist in relations to the taxation of 'consignment transfers',- i.e., transfer of goods by one branch of a commercial agency or institution to another branch outside the State. Central Sales Tax, it is stated, cannot be levied on such transfers, because there is no inter-State 'sale', even though there is inter-State movement.

1. Notes in the Ministry of Finance.

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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