Skip to main content

Constitution Of India Article 286 - Restrictions as to imposition of tax on the sale or purchase of goods

 Description


(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.

[1]

(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

[2](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(29A) 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[3].

-----

1. Clause(1) omitted by the Constitution (Sixth Amendment) Act, 1956, s.4.

2. Subs. by s. 4, ibid., for clause(2) and (3).

3. Subs. by the Constitution (Forty-sixth Amendment) Act, 1982, s.3, for clause(3).


Labels:

Comments

Post a Comment

Popular posts from this blog

The Doctrine of Alternative Danger

  THE DOCTRINE OF ALTERNATIVE DANGER Although the plaintiff is supposed to be cautious in spite of the defendant’s Negligence, there can also be certain situations when the plaintiff is justified in taking some threat where some unsafe state of affairs has been created by way of the defendant. The plaintiff may appear as puzzled or worried through a hazardous state of affairs created via the defendant and to store his man or woman or property, or now and again to store a third party from such danger, he may take a choice risk. The law, therefore, lets in the plaintiff to come across a choice danger to shop by himself from the chance created via the defendant. If the path adopted by him results in some harm to himself, his motion in opposition to the defendant will now not fail. The judgment of the plaintiff, however, is not rash. The position can be defined by means of the case of Jones v . Boyce . In that case, the plaintiff used to be a passenger in the defendant’s train and inst...
7 comments
Read more

Understanding Counterclaims: A Comprehensive Guide

  Understanding Counterclaims: A Comprehensive Guide In legal proceedings, a counterclaim is a vital tool that allows defendants to assert their own claims against the plaintiff. This strategic maneuver not only defends against the plaintiff's allegations but also enables defendants to seek their own relief. In this comprehensive guide, we delve into the intricacies of counterclaims, exploring their purpose, procedures, and implications in various legal contexts. Introduction to Counterclaims Definition A counterclaim is a legal claim brought by a defendant against the plaintiff in response to the plaintiff's initial complaint. It serves as a means for defendants to assert their own rights, defenses, or causes of action arising from the same transaction or occurrence as the plaintiff's claim. Purpose The primary purpose of a counterclaim is to allow defendants to present their side of the story and seek appropriate remedies or relief. By filing a counterclaim, defendants ca...
6 comments
Read more

Title: Understanding "Your Complaint has been Disposed under a Closed Complaint"

  Title: Understanding "Your Complaint has been Disposed under a Closed Complaint" When you receive a notification stating "Your complaint has been disposed under a closed complaint," it signifies the closure of the complaint you filed with the respective entity or organization. This phrase is commonly used by customer service departments, grievance redressal cells, regulatory bodies, or complaint management systems to inform complainants about the resolution status of their complaint. Here's a detailed explanation of what it means and its implications: Disposition of Complaint (0-7 days) : "Disposed" indicates that the complaint has been addressed, reviewed, and resolved by the concerned authority or entity. The closure of the complaint signifies that the responsible party has taken appropriate action to address the issues raised in the complaint. Closure Status (0-7 days) : "Closed complaint" indicates that the complaint resolution process ...
Post a Comment
Read more