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Citedby 188 docs - [View All]
The Punjab State, Chandigarh vs Sansari Mal Puran Chand on 22 August, 1967
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Sreenivas And Co. vs The Deputy Commercial Tax ... on 16 October, 1959
Palaniappa Chettiar And Co. And ... vs The Deputy Commercial Tax ... on 25 November, 1957

[Article 286] [Constitution]
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Central Government Act
Article 286(3) in The Constitution Of India 1949
(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