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ARTICLE 286, 287 OF CONSTITUTION OF INDIA 1949

What are the Restrictions as to imposition of tax on the sale or purchase of goods? What is Exemption from taxes on electricity? Article 286 and 287 of Constitution of India, 1949

Restrictions as to imposition of tax on the sale or purchase of goods and Exemption from taxes on electricity are defined under Article 286 and 287 of Constitution of India 1949. Provisions under these Articles are:

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

(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.

(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

(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 29-A 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.

Article 287 of Constitution of India "Exemption from taxes on electricity"

Save in so far as Parliament may by law otherwise provide, no law of a State shall impose, or authorise the imposition of, a tax on the consumption or sale of electricity (whether produced by a Government or other persons) which is -

(a) consumed by the Government of India, or sold to the Government of India for consumption by that Government; or

(b) consumed in the construction, maintenance or operation of any railway by the Government of India or a railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway, and any such law imposing, or authorising the imposition of, a tax on the sale of electricity shall secure that the price of electricity sold to the Government of India for consumption by that Government, or to any such railway company as aforesaid for consumption in the construction, maintenance or operation of any railway, shall be less by the amount of the tax than the price charged to other consumers of a substantial quantity of electricity.

Constitution of India 1949

What is the Expenditure defrayable by the Union or a State out of its revenues? What are Custody, etc. of Consolidated Funds, Contingency Funds and moneys credited to the public accounts? Article 282 and 283 of Constitution of India, 1949

What is the method for Custody of suitors deposits and other moneys received by public servants an courts? What is the rule for Exemption of property of the Union from State taxation? Article 284 and 285 of Constitution of India, 1949

What are the Restrictions as to imposition of tax on the sale or purchase of goods? What is Exemption from taxes on electricity? Article 286 and 287 of Constitution of India, 1949

What are the Exemption from taxation by States in respect of water or electricity in certain cases? What is the Exemption of property and income of a State from Union taxation? Article 288 and 289 of Constitution of India, 1949

What are the Adjustment in respect of certain expenses and pensions? What are the Annual payment to certain Devaswom Funds? Article 290 and 290A of Constitution of India, 1949

What is the meaning of Borrowing by the Government of India? What is Borrowing by States? Article 292 and 293 of Constitution of India, 1949

What is the Succession to property, assets, rights, liabilities and obligations in certain cases.- from the commencement of this Constitution? What is Succession to property, assets, rights, liabilities and obligations in other cases.- (1) As from the commencement of this Constitution? Article 294 and 295 of Constitution of India, 1949

What is the Property accruing by escheat or lapse or as bona vacantia? What is the meaning of Things of value within territorial waters or continental shelf and resources of the exclusive economic zone to vest in the Union? Article 296 and 297 of Constitution of India, 1949

What is Power to carry on trade? What is the procedure for Contracts? What is the procedure for Suits and proceedings? Article 298, 299 and 300 of Constitution of India, 1949


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