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Constituent Assembly Debates On 16 October, 1949 Part I
Constituent Assembly Debates On 16 October, 1949 Part I
Constituent Assembly Debates On 16 October, 1949 Part Ii
Constituent Assembly Debates On 13 October, 1949 Part Ii
Constituent Assembly Debates On 16 September, 1949 Part Ii
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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