Sales Tax Cases Containing Full Reports of Sales Tax Cases Decided by the High Courts the Federal Court the Privy Council and the Supreme Court from 1938 to 1950

General under Section 213 of the Government of India Act and the statement of facts and argments submitted by the Advocate-General of India on behalf of the Government of India and by the Advocates-General of the Central Provinces and Berar Bengal Madras Bihar and Orissa on behalf of the Provinces are printed below."In re C. P. MOTOR SPIRIT TAXATION ACT Reference by the Governor-General. [...] 1. The question referred to the Court by the Governor-General is :—Is the Central Provinces and Berar Sales of Motor Spirit and Lubricants Taxation Act 1938 or any of the provisions thereof and in what particular or particulars or to what extent ultra vires the Legislature of the Central Provinces and Berar ? The reference has bowl made with the consent of the Government of the Central Provic [...] in the case of foreign goods the levy is made on the import of the goods into the country and in the case of indigenous goods the levy is made on the manufacture or production of the goods. [...] The actual collection of the Duties of Customs or Excise may conceivably be made at a stage subsequent to the entry of the goods into the country or to the actual manufacture or production of the goods in the country. [...] The scheme of taxation under the Canadian Constitution is different from that of India and the discussion in connexion with the expression ' direct and indirect taxes ' in the Canadian scheme of taation can afford no assistance in the interpretation of the lists in the Government of India Act.