The Forum of Free Enterprise was a non-political organization founded in 1956 by A.D Shroff and was established to educate public opinion in India on free enterprise and a democratic way of life. The Forum published booklets to further its objects. The following booklet titled, “Sales Tax,” was published in 1958 and was authored by Jamshed M. Antia. The author highlighted the importance of Sales Tax in the Indian Public Finances. He criticized the variation of the taxation of sales across different Indian states. The author reviewed the legislation in contrast to the constitutional background that provided for the variability in the existence of the sale tax. Mr. Jamshed questioned the methods of state undoing the reliefs provided by the Centre in pursuance to the integration in taxation. He further emphasized the differences in tax rates as the instigators for hampering the growth of trade and disrupting the Indian economy then. The author highlighted the functioning of sales tax as one of the factors in slowing down the pace of urbanization and distorting cost structures across various sectors. And lastly, he stressed the revision of the tax structure for paving the way for free enterprise and welfare of India.