Report No. 250

48. Central Sales Tax (Amendment) Act, Act 28 of 1969

Category: Taxes, Tolls and Cess Laws

Recommendation: Repeal

The Act was enacted to amend the Central Sales Tax Act, 1956. The Act also validated all assessment, re-assessment, levy or collection of tax made before 9th June 1969. The Act also exempted from tax any sale of goods in the course on inter-State trade or commerce effected during the period between 10th November 1964 and 9th June 1969.

The amendments made have by this Act have been effected in the Central Sales Tax Act, 1956. Hence, the purpose of this Act has been fulfilled and the Central Government should repeal this Act. A suitable savings clause should be inserted in the repealing Act. This Act has also been recommended for repeal by the PC Jain Commission Report (Appendix A-1).