Constitution makers aspired for One Nation One Tax after 15 years of independence
CONSTITUENT ASSEMBLY OF INDIA DEBATES (PROCEEDINGS)- VOLUME III Monday, the 28th April 1947 REPORT OF THE UNION POWERS COMMITTEE TO THE CONSTITUENT ASSEMBLY ....We realise that, in the matter, of industrial development, the States are in varying degrees of advancement and conditions in British India and the States are in many respects dissimilar Some of the above taxes are now regulated by agreements between the Government of India and the States. We, therefore, think that it may not be possible to impose a uniform standard of taxation throughout the Union all at once We recommend that uniformity of taxation throughout the Units may, for an agreed period of years after the establishment of the Union not exceeding 15 , be kept in abeyance and the incidences, levy, realisation and apportionment of the above taxes in the State Units shall be subject to agreements between them and the Union Government. Provision should accordingly be made in the Constitution for implemen...