Report No. 61

Amendment If Desirable-constitutional Position

2.12. Question of amendment considered.-

This, then, is the position. Is it necessary to avoid totally the process of gathering the relevant facts referred to above, by introducing a provision taxing even consignments from branch to branch? Such a legislative provision is theoretically within the competence of Parliament, under its residuary power of taxation. But the Constitutional schemer1so far as taxation on a transaction qua sale is concerned-is somewhat narrow.

1. See for detailed discussion, para. 2.26 (Punj), infra.