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Report No. 61

Amendment, If Desirable-need to Check Evasion

2.16. The Problem of large-scale tax evasion.-

This, then, is the present position. Need to bring, within the range of taxability, transactions not falling within the existing tax structure, in this field (or, for that matter, in any other field) can arise by reason of the fact that the narrow scope of the tax structure is being abused. In the present case, from the suggestion made by the State Governments we infer that evasion on a large-scale is being restored to. It would also appear that the insertion in 1972 of section 6A1 is not regarded as adequate to check such evasion. It would seem, therefore, that it is thought that evasion cannot be checked otherwise than by taxing all consignments. Even though there is a logical difficulty in equating a consignment with a sale, it seems that has been regarded as necessary.

1. Para. 2.5, supra.

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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