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Citedby 21 docs - [View All]
Harihar Prasad Debuka And Etc. vs State Of Bihar And Ors. on 18 November, 1986
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Certain Problems Connected With Power Of The States To Levy A Tax On The ...

[Article 269] [Constitution]
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Central Government Act
Article 269(1) in The Constitution Of India 1949
(1) The following duties and taxes shall be levied and collected by the Government of India but shall be assigned to the States in the manner provided in clause ( 2 ), namely:
(a) duties in respect of succession to property other than agricultural land;
(b) estate duty in respect of property other than agricultural land;
(c) terminal taxes on goods or passengers carried by railway, sea or air;
(d) taxes on railway fares and freights;
(e) taxes other than stamp duties on transactions in stock exchanges and futures markets;
(f) taxes on the sale or purchase of newspapers and on advertisements published therein;
(g) taxes on the sale or purchase of goods other than newspapers, where such sale or purchase takes place in the course of inter State trade or commerce;
(h) taxes on the consignment of goods (whether the consignment is to the person making it or to any other person), where such consignment takes place in the course of inter State trade or commerce