THE GOVERNMENT TRADING TAXATION ACT, 1926
[Act, No. 3 of 1926]
[AS ON 1956]
[24th February, 1926]
PREAMBLE
An Act to determine the liability of certain Governments to taxation {The words "in the Provinces of India" omitted by the A.O.1950} in respect of trading operations.
WHEREAS it is expedient to determine the liability to taxation for the time being in force {The words "in the Provinces of India" omitted by the A.O.1950} of the Government of any part of His Majesty's Dominions, {The words "exclusive of India" omitted, by the A.O.1950} {The words "or the Government of any Acceding State or other Indian State" omitted by Act 33 of 1950, section 2 and Schedule} in respect of any trade or business carried on by or on behalf of such Government;
It is hereby enacted as follows: