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Home Acts & Rules Indian Laws Indian Laws - Acts Constitution of India Chapters List Chapter XII FINANCE, PROPERTY, CONTRACTS AND SUITS This
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Article 286 - Restrictions as to imposition of tax on the sale or purchase of goods - Constitution of India

Extract

..... Restrictions as to imposition of tax on the sale or purchase of goods. 286. (1) No law of a State shall impose, or authorise the imposition of, a tax on 1[the supply of goods or of services or both, where such supply takes place]- (a) outside the State; or (b) in the course of the import of the 2[goods or services or both] into, or export of the 2[goods or services or both] out of, the territory of India. (2) Parliament may by law formulate principles for determining when a 3[supply of goods or .....

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

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