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Report No. 61

Intro.-6. The object of constitutional restrictions.- In considering the various topics1 on which the Commission's views have been sought, these objects of the Constitutional restrictions as to fiscal powers will have to be borne in mind. Two Madras cases2 have explained in detail the scheme of the taxation of sale of goods before and after the Constitution, and under the Central Sales Tax Act, 1956. We need not go into those details here.

1. Para. Intro. 1, supra.

2. (a) Larsen & Toubro Ltd. v. Joint Commercial Tax Officer, (1972) 2 MI.J 552: (1967) 20 STC 150. (b) Sitalakshmi Mills Ltd. v. Deputy C.T.O., (1969) 2 MU]. 25.

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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