Report No. 61
2.20. Legislative devices.-
If it is decided to pursue the approach suggested above, namely, extending the present Act to consignments not amounting to sales, there could be a number of legislative devices which one can adopt for the purpose. It is unnecessary to go into all of them. Our preference is for expanding the definition of "sale" in the Central Sales Tax Act.1
1. See para. 2.23, infra (recommendation).
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