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Report No. 61

2.29. How far legal concept extended.-

It may well be that the legal conception of a sale is not strictly inapplicable to the case of hire-purchase. There may be a semblance of a reason in the case of tax on a hire-purchase by treating it as sale, by acting on what we regard as the substance of the transaction. On the other hand, there is some occasion for surprise at finding in any particular legislation the word "sale" or the word "sell" used as referring to a transaction of consignment.

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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