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 ... Summary
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.
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