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 implementing the above recommendation....
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