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Report No. 61

Amendment of The Constitution

2.39. Recommendation to amend the Constitution.-

Therefore, if consignments are as a matter of policy intended to be included in the Central Sales Tax Act, it will be advisable to amend Articles 269(1)(g) and 269(3) of the Constitution,1 by adding an Explanation to that article, somewhat on the following lines2:-

"Explanation.-For the purpose of this article the expression "sale or purchase" includes3 a consignment of goods occasioning their movement from one place to another, by a dealer to any other place of his business or to his agent or principal."

1. There are provisions of the Constitution using the expression "sale" but they do not seem to require amendment in the present context.

2. This is not intended to be a precise draft.

3. As to hire-purchase, see Article 366 as proposed to be amended.

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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