Inter state sales tax allocation: central entry for taxes on inter state goods sales constrains state taxation authority. The Seventh Schedule is amended to create a Union List head of power, Entry 92 A, for taxes on the sale or purchase of goods other than newspapers when done in the course of inter State trade or commerce, and to substitute State List Entry 54 to make State taxes on such sales subject to Entry 92 A.
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.
Inter state sales tax allocation: central entry for taxes on inter state goods sales constrains state taxation authority.
The Seventh Schedule is amended to create a Union List head of power, Entry 92 A, for taxes on the sale or purchase of goods other than newspapers when done in the course of inter State trade or commerce, and to substitute State List Entry 54 to make State taxes on such sales subject to Entry 92 A.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.