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

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(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].

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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).

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