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Citedby 865 docs - [View All]
M.P. V. Sundararamier & Co vs The State Of Andhra Pradesh& ... on 11 March, 1958
Kanpur Oil Mills Harriesganj vs Judge (Appeals) Sales Tax, Kanpur ... on 26 August, 1954
Vedulapalli Satyanarayana ... vs State Of Madras on 31 March, 1955
Builders Association Of India & ... vs Union Of India & Ors. Etc. Etc on 31 March, 1989

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[Constitution]
Central Government Act
Article 286 in The Constitution Of India 1949
286. Restrictions as to imposition of tax on the sale or purchase of goods
(1) No law of a State shall impose, or authorise the imposition of, a tax on the sale or purchase of goods where such sale or purchase takes place
(a) outside the State; or
(b) in the course of the import of the goods into, or export of the goods out of, the territory of India
(2) Parliament may by law formulate principles for determining when a sale or purchase of goods takes place in any of the ways mentioned in clause ( 1 )
(3) Any law of a State shall, in so far as it imposes, or authorises the imposition of,
(a) a tax on the sale or purchase of goods declared by Parliament by law to be of special importance in inter State trade or commerce; or
(b) a tax on the sale or purchase of goods, being a tax of the nature referred to in sub clause (b), sub clause (c) or sub clause (d) of clause 29 A of Article 366, be subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax as Parliament may by law specify