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Report No. 61

3.14. Article 286-width of.-

When Article 286 of the Constitution (before 1956) used the expression "course of import" and the expression "course of export1", it did use language which could have a wide meaning as well as a narrow meaning. The language could, if a narrow meaning is to be given, be confined to that sale which itself constitutes the import. Or, in a wider sense, it could be applied to all transactions which took place in the course of bringing the goods from outside into India. A similar wide view was possible as regards export.

In fact, one of the members of the Constituent Assembly2, Shri Amiyo Kumar Ghosh, wished to make it clear that export meant the last transactions, and that only at the point of these transactions, last or first, as the case may be, the sales will be exempted from sales tax, and at no other point. Another member-Shri Jagat Narain Das-also expressed a desire for clarification. In reply, Dr. Ambedkar stated that while he knew that some friends did not like the phraseology, he would add that the Drafting Committee had spent a good deal of time in order to choose the exact phraseology. However, Dr. Ambedkar added that the Drafting Committee would further examine this phraseology, so as to remove the criticism. The Drafting Committee, however, does not appear to have made any charge after this debate3.

1. Para. 3.13A, supra.

2. See Vol. 9, Constituent Assembly Debates, 333, 334, 346.

3. The Report of the Drafting Committee dated 3rd November, 1949 does not deal with this point.

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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