Login : Advocate | Client
Home Post Your Case My Account Law College Law Library

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.

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

Client Area | Advocate Area | Blogs | About Us | User Agreement | Privacy Policy | Advertise | Media Coverage | Contact Us | Site Map
The information provided on is solely available at your request for informational purposes only and should not be interpreted as soliciting or advertisement.
Powered and driven by Neosys Inc