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Report No. 61

Constitutional Position-concept of Sale

2.26. Constitutional amendment also needed.-

We should point out that to achieve the above object, an amendment of the Constitution, in order to authorise the distribution of the proceeds of the tax on consignments, is unavoidable. No doubt, Parliament already possesses the power to levy a tax on inter-State consignments under its residuary power. But the distribution of the proceeds of the tax to be so levied cannot be provided for within the language of Article 269, and must need an expansion of the scope of Article 269. It would appear that the expression "sale or purchase", occurring in Article 269 (and in Union List, entry 92A) will have to be given the same interpretation as has been given to it under State List, entry 54. When an expression is used in a legal document without change at several places, normally it should bear the same interpretation, in the interest of symmetry and to avoid Confusion. This is the first point to be considered.

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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