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Report No. 61

2.22. Definition of "sale" should cover transfers other than by sales.-

The principal purpose, then (of the definition of 'sale' as proposed to be amended) will be to levy a tax on a dealer in respect of goods where the movement of such goods from one State to another is occasioned by reason of consignments of such goods by him to any other place of his business or to his agent or principal, otherwise than by reason of sale.

2.22A. Amendment a matter of policy.-

We may state here that whether the law should or should not be amended so as to include consignments in a matter of policy. In some of the replies to the Questionnaire issued by us on the subject, the economic difficulties likely to be created if consignments are taxed have been referred to. We express no opinion on the matter.

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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