Report No. 61
Intro.-7. The matters under reference.- Coming now, to the matters raised in the letter of reference1, we can broadly classify them into the following categories:-
(a) Points requiring amendment of the Constitution-particularly, State List, entry 54, which prescribes the taxing power of the States in respect of tax on the sale of goods;
(b) Points not requiring amendment of the Constitution, but requiring amendment of certain statutory provisions passed in pursuance of Article 286 of the Constitution, such as sections 3, 4 and 5 of the Central Sales Tax Act, 1956;
(c) Points requiring amendment of the Central Sales Tax Act, 1956, in respect of matters other than those mentioned in (b) above (e.g., punishment for the evasion of tax).
Points at (a) and (b) involve constitutional questions.
1. Para. Intro. 3, supra.