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Report No. 61

2.32. Essential concept-transfer of property.-

Even here, the essential concept of transfer of the property in goods is not abandoned.

2.33. Distinction between sale and agency.-

The distinction between "sale" and "agency" has been discussed at length in Cordon Woodraffe v. S.K.M.A. Majid & Co., AIR 1967 SC 181. All this discussion is intended to drive at the submission that it is difficult to place an expanded interpretation on "sale or purchase" in Article 269, so as to cover a sale not properly so called.



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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