Parliament-specified restrictions on State sales tax limit State taxation of goods important to inter-state trade. The substituted clause makes State laws imposing taxes on sale or purchase of goods, where the goods are declared by Parliament to be of special importance in inter State trade or commerce or are of the taxable nature referred to in clause 29 A of Article 366, subject to such restrictions and conditions regarding the system of levy, rates and other incidents of the tax as Parliament may by law specify.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Parliament-specified restrictions on State sales tax limit State taxation of goods important to inter-state trade.
The substituted clause makes State laws imposing taxes on sale or purchase of goods, where the goods are declared by Parliament to be of special importance in inter State trade or commerce or are of the taxable nature referred to in clause 29 A of Article 366, subject to such restrictions and conditions regarding the system of levy, rates and other incidents of the tax as Parliament may by law specify.
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