Report No. 61

2.25. The amendment will cover all consignments.-

It should, perhaps, be unnecessary to point out that the added item (as proposed above) will cover all inter-State consignments in the course of business; and will eliminate any inquiry as to whether the particular consignment constituted a bona fide sale or a fictitious sale. Also, it will cover successive inter-State consignments of the same goods in the course of business.