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Report No. 61

2.18. Alternative one-a separate Act - Alternative two-broadening the scale of "sale" in the Act.-

According to the first alternative, such transactions could be taxed by a separate tax not to be combined with the present Central Sales Tax. According to the second alternative, such transactions could be included within the present structure of the Central Sales Tax. Though the latter course is likely to necessitate a radical expansion of the scope of "sale" under the Central Sales Tax Act-as also, perhaps, in some of the constitutional provisions1, nevertheless, from the practical point of view, that course would appear to be preferable to the first alternative. The first alternative-that is to say, a separate Act to tax inter-State consignments not amounting to sale,-may mean the duplication of numerous provisions already found in the Central Sales Tax Act.

1. These need not be enumerated for the present purpose.

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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