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Fiscal Federalism In India an Insight Into The Concept And Structure Of Sales Taxation

Written by: Jaya Pandey Student, III Year B.B.A.LL.B. (Hons.), National Law University, Jodhpur
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India has a federal form of government, and hence a federal finance system. The essence of federal form of government is that the Centre and the State Governments should be independent of each other in their respective, constitutionally demarcated spheres of Action. Once the fundamentals of the government are spelt out, it becomes equally important that each of the government should be provided with sources of raising adequate revenues to discharge the functions entrusted to it. For the successful operation of the federal form of government financial independence and adequacy for the backbone.
Sales taxes are most important revenue for the state sin India. While the taxes vary in their design, they are generally levied in the first point of sale within the State.

Hamilton in his federalist papers stated that Multileveled government permits various functions to be assumed by different levels, potentially improving efficiency since different activities have different optimal scales and hence in India with respect to Sales Tax Federalism, The Constitutional amendment in 1956, gave the States power to impose sales tax the Central Sales Tax Act, 1956,enacted by the Sixth Constitutional Amendment which introduced Entry 92A in List I of the Seventh Schedule authorizing Parliament to levy tax on the sale or purchase of goods (other than newspapers) in the course of inter-State trade.

The revenue from this tax was assigned to the States by amending Article 269 of the Constitution. Thus, sale within the State (Intra-State sale) is within the authority of State Government, while sale outside State (Inter-State sale) is within the authority of Central Government.  Accordingly, the Central Sales Tax (CST) is levied on sale or purchase of goods in the course of inter-State trade and commerce. The power to levy the CST and revenue from this tax is, however, assigned to the State occasioning the movement of goods from one State to another (i.e., the exporting State)

An attempt has been made hereby to study the Distribution of Power and Tax federalism in India with respect to Sales Taxation in India Keeping in view the Central Sales Tax Act and the Individual States Sales Tax Acts.

Fiscal Federalism In India

The federal character of public finance in India has its origin as far as the seventies of the last century. Although at that time the country had a unitary form of government, some division of functions and financial powers between the Center and the state was found administratively desirable[1]. Ever since then the arrangements have been revised and improved from time to time. Fiscal federalism entails the division of responsibilities in respect of taxation and public expenditure among the different layers of the government, namely the Center, the states and the local bodies. Fiscal federalism helps governmental organization to realize cost efficiency by economies of scale in providing public services, which correspond most closely to the preference of the people[2]. From the point of view of economy, it creates a unified common market, which promotes greater economic activity.

India has a federal form of government, and hence a federal finance system. The essence of federal form of government is that the Centre and the State Governments should be independent of each provided with sources of raising adequate revenues to discharge the functions entrusted to it. For the successful operation of the federal form of government financial independence and adequacy form the backbone[3]

The Seventh Schedule (Article 246) delineates ‘the subject matter of laws made by the Parliament and by the Legislatures of the states’ and indicates the Union List (List I), states List (List II) and the Concurrent List (List III)[4]. List I invests the union with all functions of national importance such as defence, external affairs, communications, constitution, organization of the Supreme Court and the high courts, elections etc, List II invests the states with a number of important functions touching on the life and welfare of the people such as public order, police, local government, public health, agriculture, land etc. List III is a concurrent List, which includes administration of justice, economic and social planning, trade and commerce, etc.

According to Article 246, Seventh Schedule, Parliament has exclusive powers to make laws regarding matters enumerated in List I, not withstanding the provisions of the other clauses of this Article. On the other hand, the Legislature of any state has exclusive power to make laws for the state regarding any of the matters enumerated in List II, subject to other clauses[5]. With regard to List III, both the Parliament and a State Legislature can make laws but the law listed in I or III, vests with the Union. Thus, the Union has supremacy over a wide range of the legislative field.

These lists include the powers of taxation also. The union List includes among others, taxes on income other than agricultural income, excise duties, customs and corporation tax. The State list includes land revenue, excise on Alcoholic liquors, tax on agricultural incomes, estate duty, taxes on sale or purchase of goods, taxes on vehicles, on professions, on luxuries, on entertainment, on stamp duties, etc. the concurrent list does not include any important taxes.
Accordingly there are both mandatory and enabling provisions in the Constitution for facilitating a wide-ranging transfer of resources, arranged in a systematic manner, through
1) Levy of duties by the Center but collected and retained by the States.
2) Taxes and duties levied and collected by the Center but assigned in whole to the states
3) Mandatory sharing of the proceeds of income tax
4) Permissible participation in the proceeds of the Union excise duties
5) Statutory grants –in-aid of the revenues of states
6) Grants for any public purpose and
7) Grants of loans for any public purpose

Thus, having provided for a certain division of powers of taxation between the union and the states, the Constitution gives the States a share in the resources available to the Center. Any amendment of the lists from the Union and the States derive their power of taxation is covered by the Provisio to Article 368. This requires ratification by the Legislatures of not less than one half of the States. [6]On the other hand, if any provisions of the Part XII are to be amended, this can be done under Article 368(2), which requires the approval of only half of the members of each house of the Parliament. This means that the share of the Union resources that the states are entitled to, can be altered by Parliament by it’s power of amendment.

Though considerations of national policy and administrative convenience require that some of the more elastic taxes should be assigned to the Union Governments, these considerations themselves require that some of the most expansive expenditure heads apart from defense, should be undertaken by the States. Consequently, a salient characteristic of federal government is legislative autonomy with financial dependence. This feature is accentuated in a developing economy where the functions of the States develop by leaps and bound with no corresponding increase in the sources of revenue.

The Concept Of Sales Taxation In India

Sales tax is the most important revenue for the States in India. It can be defined as a tax on sale of goods. The liability to pay sales tax arises on making sales of goods. Sales tax is levied on the sale of a commodity, which is produced or imported and sold for the first time. If the product is sold subsequently without being processed further, it is exempt from sales tax.

According to John Due, "A sales Tax is levy imposed upon the sales, or element incidental to sales, such as receipts from them, of all or a wide range of commodities."[7]A sales tax may be levied upon all the transactions through which the commodities pass or upon one or a small number of stages only. It is presumed that the tax will be shifted forward to the consumers, the selling firm being regarded as merely an agent to collect tax.
The present day sales taxes may be classified into three major groups:
· Multiple-stage taxes: they apply to all the stages in production and distribution, in other words all the transactions from initial production to final sale to the consumers.
· Single-stage taxes: they apply to commodities only once in productionand distribution channels.
· Value Added taxes: it bears the characteristics of both multi stage taxes and single stage taxes, since “it involves the multiplication of the tax rate but produces the same overall distribution on commodity as a single stage tax.

Sales taxation differs in different countries according to the breadth of the coverage. In the United States of America there are at least six different types of sales tax. In some countries the sales tax is on the sale of the manufacturer only, or on the whole saler or the retailers only. In many countries the retailers were not taxed until recently.

In India, the law for levying sales tax is provided in the Central Sales Tax Act, 1966. This act was passed by the Parliament and applies to the entire country. The main objects of this act are :-
1. To formulate the principles for determining as to when sale or purchase of goods takes place (i) in the course of inter-state trade or commerce or (ii) outside a state or (iii) in the course of import into or export from India.
2.  To provide for the levy, collection and distribution of taxes on sales of goods in the course of inter-state trade or commerce
3.  To declare certain goods to be of special importance in interstate trade or commerce.
To specify the restrictions and conditions in respect of State laws which impose taxes on the sale or purchase of such goods of special importance. Sales tax can be levied either by the Central or State Government, Central Sales tax department. Also, 4 per cent tax is generally levied on all inter-State sales.

Depending on the type of sales, which can be classified into three categories[8]:
Intra-state sales[9]
Sales during import and export
Inter-state sales
State sales taxes that apply on sales made within a State have rates that range from 4 to 15 per cent. Sales tax is also charged on works contracts in most States and the value of contracts subject to tax and the tax rate vary from State to State. However, exports and services are exempt from sales tax. Sales tax is levied on the seller who recovers it from the customer at the time of sale.

Central Sales Tax Act And Tax Federalism In India

The period following the adoption of the Constitution up to 1955 could be described as a transitory phase for sales taxation. It was only with the Supreme Court judgment in 1955 and through the resultant. Constitutional amendment in 1956, that the States power to impose sales tax was clearly demarcated. Thus, the taxes on sale or purchase of goods in the course of inter-State trade or commerce were brought expressly within the purview of the legislative jurisdiction of Parliament.

As a result, the Central Sales Tax Act, 1956,enacted by the Sixth Constitutional Amendment which introduced Entry 92A[10] in List I of the Seventh Schedule authorizing Parliament to levy tax on the sale or purchase of goods (other than newspapers)[11]in the course of inter-State trade. The revenue from this tax was assigned to the States by amending Article 269 of the Constitution. Thus, sale within the State (Intra-State sale) is within the authority of State Government, while sale outside State (Inter-State sale) is within the authority of Central Government.  Accordingly, the Central Sales Tax (CST) is levied on sale or purchase of goods in the course of inter-State trade and commerce. The power to levy the CST and revenue from this tax is, however, assigned to the State occasioning the movement of goods from one State to another (i.e., the exporting State)

In addition, section 15 of the Central Sales Tax Act laid down certain restrictions on the powers of the States in regard to the levy of inter - State sales tax on goods declared as of special importance within their respective territories[12].

In addition to the above, since 1975, the Union Government entered into an agreement with the States to abolish sales tax on textiles, sugar and tobacco including manufactured tobacco.

According to the agreement, the Union Government levies an additional Excise Duty in lieu of Sales tax (IDEALIST) on these 3 commodities. In recompense, the entire proceeds of the IDEALIST are assigned to the States. Thus, the Union Government entered into a tax-rental arrangement with the States who were given the Constitutional right to cancel the agreement and impose sales tax on these commodities, whenever they so desired. But the right of States to levy sales tax on these commodities was restricted by including these three items under the of "Good of Special Importance",
Hence, the rate of sales tax on these commodities can't exceed the rate of the Central Sales Tax which, at present, is four percent If the product is sold subsequently without being processed further, it is exempt from sales tax. Sales tax can be levied either by the Central or State Government, Central Sales tax department.

Sales Tax and The Division of Taxing Power

In federal constitution the powers of taxation are distributed between the Union and the States as a part of the overall distribution of the Legislative Powers. In India it is under Article 246, it is mentioned in Part XII of the Constitution that makes some of the taxes that are within the exclusive power of the Union, under this article are divisible between the Union and the States. One can argue that the Intention is to strengthen the states and this can be achieved by increasing their powers of taxation. It is the power to tax that strengthen the States and not merely the proceeds from a tax.[13]

Various procedures for framing the rules under the Central sales tax Act can be broadly divided under the following three heads:
(a) rules framed by the Central Government
(b) rules framed by the State Government
(c) rules as prescribed in the State Sales tax laws of each state

It may be noted that though the tax is levied as the Central Sales Tax, it is administered by respective State Governments[14].

(a) Rules Framed by the Central Government: Section 13 (1) authorizes the Central Government to make rules for different purposes. Some of these rules have already been discussed in the preceding paras.

(b) Rules Framed by the State Governments: with Section 13(3), the State Governments are authorized to make rules for different purposes. These rules should not be inconsistent with the CST Act or rules made by the Central Government under the CST Act. The State Governments can make these rules for the following purposes. In view to the aforesaid power, all the State Governments have framed their rules and prescribe their forms.

(c) Rules Prescribed in the State Sales Tax Laws: Section 9(2) provides that all provisions of the local sales tax law of each state (other than those provided in the Central Sales Tax and rules made there in) in respect of the following shall be applicable to any person under the CST Act in that state. If in any state there is no general sales tax law in force, the Central Government may take necessary provision for all or any matters specified in the CST Act.

It is pointed out that the tax on the interstates-State sales had originally been included in Art. 269 , the power to administer the tax and retain the revenue was delegated to the originating state. It was pointed out that original provision of the Constitution was based on the ‘ destination’ principle whereas after the Constitutional Amendment under the Central Sales Tax Act, 1956, the origin rule, paving the way for tax exportation, displaced this, somewhat inadvertently.[15]
Herein, it can be clearly seen that the structure of sales taxation clearly fits in the bracket for a federal structure. The sales of a variety of goods of general use are more or less confined to the individual areas or states. Therefore, the allocation of general sales tax to the states is quite appropriate. There are, however, certain commodities, which enter inter-state trade. Different rates in different states on the sale of these goods, therefore, may adversely affect the trade. To avoid this difficulty, sometimes, Central co-ordination in the management and rates of these taxes is introduced.

Sometimes sales taxes on certain commodities are substituted by special excise duties imposed by the Centre, the proceeds of which are distributed to the States on some well-defined basis.

Determination of Imposition And Collection of Sales Tax

"Another View to the Federal Scheme of Distribution"
A sale or purchase of goods, which is not within the state as per the above provisions, will be treated as taking place outside the state. The purpose of determining whether the sales have taken place within the state or outside the state is very important for levying central sales tax since under the CST Act, tax is leviable only on sales in the course of inter-state trade or commerce, while the state sales tax laws apply on the sales that are made within the state.
Vide section 9(1), tax under the CST Act shall be levied by the Central Government but can be collected and retained by the State Government where the movement of the goods have been commenced.

I. Inter-state trade or commerce

Section 3 of Central Sales Tax Act defines Inter-State sale or purchase as a sale or purchase of goods shall be deemed to take place in the course of interstate trade or commerce if the sale or purchase—
a) Occasions the movement of goods from one state to another.
b) Is effected by a transfer of documents of title to the goods during their movement from one state to another

In CST v. Suresh Chand Jain [16]it was held that a sale can be said to be in the course of inter-state only if two conditions concur viz. (i) sale of goods and (ii) a transport of those goods from one State to another. If in case, Inter-state sales involve two or more states. It is necessary to determine the state in which the sale or purchase of goods takes place since that becomes the appropriate state for the purpose of levying and collecting central sales tax. Not all despatches of goods from one state to another result in inter state sales rather the movement must be on account of a covenant or incident of the contract of sales.
In case of Inter- State Sale there are certain essential ingredients which includes that the transaction must be a completed sale, moreover, in Balabhgas Hulaschand v. State of Orissa[17] it was held that for inter state sale to be complete, there should be an agreement to sale which contains a stipulation (express or implied) regarding movement of goods from one State to another. In the case of CST, UP v. Bakhtawar Lal Kailash Chand Arhtiit[18] was held that it is immaterial whether a completed sale precedes the movement of goods or follows the movement of goods or takes place while the goods are in transit. What is important is that movement of goods and the sale must be inseparably connected, moreover the movement shall be physical[19] and such movement must be inextricably connected with sale. This Sale need not precede the inter-State movement. Sale can be either before the movement or after the movement. [20]

There are some instances wherein the goods are moved out of the selling state and yet they are not considered inter state sales: -
Intra-state sales
Stock transfer from head office to branch & vice versa
Import and Export sales or purchases
Sale through commission agent / on account sales
Delivery of Goods for executing works contract

II. Intra State Trade or commerce

A sale or purchase of goods shall be deemed to take place inside the state if the goods are within the state.
· In case of specific or ascertained goods, at the time the contract of sale is made (Specific or ascertained goods means goods which are identified and agreed upon at the time when contract of (sale is made) and
· In case of unascertained or future goods, at the time of appropriation of contract of sale by the seller or by the buyer, whether the ascent of the other party is prior or subsequent to such appropriation (eg agreement to buy mangoes which are still growing on the trees at a future date)

III. Sale or purchase of goods in the course of import or export

The Constitution of India prohibits imposition of sales tax on import and exports and authorizes Parliament to formulate principles for determining when sale is in the course of import/export. Under these powers, section 5 of CST Act has been enacted.
A sale or purchase of goods shall be deemed to take place in the course of exports of goods out of the territory of India only if: -
1. The sale or purchase results in such exports; or
2. Is effected by the transfer of documents of title after the goods have crossed the customs of India.
In other words, location of goods when contract of sales is made is very important for determining where the sale took place.

Procedure For Imposition of Sales Tax

Section 6 of the Central Sales Tax is the charging section i.e. it creates a liability for a dealer to pay Sales Tax on all sales of goods other than sale of electrical energy affected by him in the course of inter-state trade or commerce during any financial year[21].

A sale or purchase of goods is said to take place when the transfer of property in the existing goods or future goods takes place for consideration of money. The goods have been divided into different categories and different rates of sales tax are charged for different categories of goods.

In most of the cases related to the sales tax, the tax on the sale or purchase of goods is at single point. Under the provisions of some state laws the assesses are divided into several categories such as manufacturer, dealer, selling agent etc. and such as assess is required to obtain a registration certificate to that effect. The sales tax or the purchase tax is levied on that assesses on the basis of his category such as dealer, manufacturer etc. on production of certain forms or certificates (and differential rates of sales tax are levied). Generally, a quarter return of sales or purchases is insisted upon and the assesses is required to furnish the return in the prescribed form.

At the time of assessment, the assesses has to furnish all the documentary evidence and satisfy the concerned sales tax / commercial tax officer. The sales tax laws of the states prescribe the procedure to be followed in case an assessee prefers to make an appeal. Every dealer should apply for registration and obtain a registration certificate to that effect. The registration certificate number should be quoted in the entire bill / cash memos.

The Theory of Territorial Nexus

It is a well known that neither the sale of goods Act nor the Central sales tax has so far tried to fix the situs of sale. This is because the localization of a sale in many cases is a difficult problem when different stages of the transaction of sale are reached in different places, as when the contract of sale is made in one state while the transfer of ownership of goods takes place in another, the payment of price in the third state and the delivery in yet another state .in such cases, there might be a real danger of different states claiming to tax the same transaction on the basis of sufficient territorial nexus. Between the state and what it sought to tax. The purpose of Article286 of the Constitution of India was to avert such danger.The power of provincial legislature to make a law imposing sales tax was granted by section 100 (3) of the Government of India Act read with entry 48 of the List II of the seventh schedule and such a law could be made for the province or for any part thereof: basing themselves on the doctrine of territorial nexus, the legislature of different provinces enacted sales tax laws adopting one or more of the nexi as the basis of taxation.

When the states power to tax sales on territorial nexus theory was challenged, it was decided by the Supreme Court in Poppatial Shah v. State of Bombay[22]that it would be quite competent to enact a legislation imposing taxes on the transactions concluded outside the province provided that there was a sufficient and real territorial nexus between such transactions and the taxing province. This principle, which is based on the decision in Wallace Broyhers and C. v. Commissioner of Income Tax, Bombay[23] has been held by the Supreme Court to be applicable in sales Tax Legislation.

It thus appears, that the state legislature has within its allotted field of legislation covered by the Entry 54 of list II by reason of Article 246 (3), exclusive power to make laws for the state with regard to taxes on sales or purchases of goods other than newspapers, subject of course, to restrictions placed by Article 286.
All that is necessary is that the taxing law must be for the purpose of the state. That being the case, in absence of any constitutional limitation it was not necessary. for levy of sales tax that all the component parts of the sale, such as the contract of sale, passing of title, payment of price, delivery of goods, must take place within the borders of the taxing state.The doctrine of nexus is applicable to sales tax legislation was further affirmed in United motors Case [24] on this point has not been, in any way shaken by the subsequent decision of the Supreme court in Bengal Immunity Company’s Case [25]

The Supreme Court in Tata Iron and Steel Company v. State of Bihar [26] also recognized the Theory of territorial nexus. It is stated in the case “the presence of goods at the date of agreement for the sale in the taxing state or the production or manufacturing in the state of goods the property wherein eventually passed as a result of the sale wherever it might have taken place, constituted a sufficient nexus between`` he taxing state and the sale.

In State trading corporation v. State of Mysore [27], the company made various sales of cement, which were supplied from the factories outside the state of Mysore to purchasers within the State. The State of Mysore levied tax on these sales under the two sales tax acts passed by the Mysore legislature. The company applied Art.32 of the Constitution to squash the assessment oeder on the ground that the State had no power to tax the sales they had taken place in the course of inter-state trade.

The Court held that the sale occasions the movement of goods from one state to another within Section 3(a) of the Central Sales tax Act when the movement is the resultant of the covenant or the incident of the contract of sale. In that case, the contract of sale was deemed to have contained a covenant that the goods would be supplied in Mysore from place situated outside the borders and the sales were therefore, interstate sales within Section 3 (a) of the Central sales tax Act.

From the consideration of the decisions of the Supreme Court cited above one principle that has clearly emerged out is the theory of territorial nexus has not ceased to operate and facilitates the machinery of taxation and enables tax Federalism.

Conclusion
The essence of federal form of government is that the Centre and the State Governments should be independent of each other in their respective, constitutionally demarcated spheres of Action. Once the fundamentals of the government are spelt out, it becomes equally important that each of the government should be provided with sources of raising adequate revenues to discharge the functions entrusted to it. For the successful operation of the federal form of government financial independence and adequacy form the backbone. The constitution recognizes that the division of resources and functions between the unions was such that there would be an imbalance between them. The Finance Commission is envisaged in the Constitution as the key institution responsible for dealing with fiscal imbalances between the center and states, as well as among the states.

The power to make laws with respect to taxes on the sales and purchase of goods vests both in the Union as well as in the State legislatures. The union Parliament can make laws with respect to taxes on the sale and purchase of goods other than newspapers, except where such a sale or purchase takes place in the course of inter-state trade or commerce.The State Legislature, on the other hand, can impose sales tax on the sale or purchase of goods other than the newspapers, except where such a sale takes place in the course of interstate trade and commerce.

In the interest of the national economy, Article 246 and 286 place certain restrictions on the plenary power of the state legislatures to make laws with respect to sales tax. In India the distribution between the Centre and the state with respect to the sales tax clearly established the federal principles, which are existent in the country, and this is by the virtue of the provisions of the Central Sales Tax Act, 1956.

Herein, it can be clearly seen that the structure of sales taxation clearly fits in the bracket for a federal structure. The sales of a variety of goods of general use are more or less confined to the individual areas or states. Therefore, the allocation of general sales tax to the states is quite appropriate. There are, however, certain commodities, which enter inter-state trade. Different rates in different states on the sale of these goods, therefore, may adversely affect the trade. To avoid this difficulty, sometimes, Central co-ordination in the management and rates of these taxes is introduced.
***************
[1] Srivastava, D.K., Revenue Sharing Among the Sub-National Governments: A modified Formula, ’NIPFP Working Paper No. 1 cited by Agarwal, P.K., Fiscal federalism and Governance in India ,68, (New Delhi: Oxford Publications, 2000)
[2] Ahluwalia, Montek "Economic Performance of States in Post-Reforms Period",Economic and Political Weekly, May 6, pp 1637-1648. (2001), 
[3] Anand, Mukesh, Amaresh Bagchi and Tapas K. Sen "Fiscal Discipline at the State level: Perverse Incentives and Paths to Reform", Working Paper No. 1, January, (2002
[4] Singh, M.P., The Constitution of India, 961, (Lucknow: Eastern Book Company,1994)
[5] id at 966
[6] Bagchi, Amresh, “Tax Harmonization in Federalism- A survey of theory and Practice’, NIPFP Working Paper no.1, February. (1995)
[7] Andley and Sundaram, Public Finance and Public Taxation,153,(New Delhi: Ratan Prakashan, 2001)
[8] (Murli Manohar and Co. v. State of Haryana (1991) 1 SCC 377). In this case, it was observed that they cannot conceive fourth category of sale.
[9] If sale or purchase to Marketing Agency is in same State, it will be an Intra-State sale even if goods are despatched outside the State as per instructions of the marketing agency. - ACC v. CST - AIR 1991 SC 1122
[10] Item 92A of List I - Union List: ‘Taxes on the sale and purchase of goods other than newspapers, where such sale or purchase takes place in the course of Inter-state trade or commerce’
[11] Item 54 of list II - State List - reads : ‘Tax on sale or purchase of goods other than newspapers except tax on Inter State sale or purchase’
[12]Vithal, B.P.R., & Sastry, M.L., Fiscal Federalism in India, 115, (New Delhi, Oxford University Press, 2000)
[13] Singhania, V. Students Guide to Income Tax, 765, (New Delhi: Taxmann Publications, 2002)
[14] Agarwal, P.K., Fiscal federalism and Governance in India ,192, (New Delhi: Oxford Publications, 2000)
[15] Bagchi, Amresh, “Tax Harmonization in Federalism- A survey of theory and Practice’, NIPFP Working Paper no.1, February. (1995)
[16] (1988) 70 STC 45 (SC),
[17] AIR 1976 SC 1016
[18] AIR 1992 SC 1952
[19] . Balabhgas Hulaschand v. State of Orissa , (1976 SC 1016).
[20] Oil India Co. Ltd. v. Superintendent of Taxes (1975) 35 STC 445 (SC)
[21] Singhania, V. Students Guide to Income Tax, 766, (New Delhi: Taxmann Publications, 2002)
[22] AIR 1953 SC 274
[23] AIR 1948 PC 118
[24] AIR 1953 SC 252,
[25] AIR 1955 Sc 661
[26] AIR 1958 SC 452 ( 461)
[27] AIR 1963 SC 548

The author can be reached at: jaya_12@hotmail.com / Print This Article

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