Sir, one other recommendation of the Expert Committee is, I am afraid, rather mischievous. That is, they have suggested in regard to Sales Tax – which is item 58 in List 2 – that the definition should be enlarged so as to include Use Tax as well, going undoubtedly on the experience of the American State Use Tax which, I think, is a pernicious recommendation. I think it finds a reflection in the mention of Sales Tax in Item No.58 which ought not to be there.
