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[Article 286] [Constitution]
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Central Government Act
Article 286(1) in The Constitution Of India 1949
(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